Question 14 (2.5 points) Wiacek Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 90,000 units per year is: Direct materials $3.10 Direct labor 2.70 Variable manufacturing overhead 1.10 Fixed manufacturing overhead 1.80 Variable selling and admin expenses 2.00 Fixed selling and admin expenses The normal selling price is $20 per unit. Wiacek's capacity is 100,000 units per year. Wiacek has received a request for a special order of 5,000 units for $14 each. The special order would have no effect on Wiacek's other sales. The customer would like modifications to the product that would increase direct material costs by $1.00 per unit. The order will not change Wiacek's total fixed costs. If the order is accepted, net income will increase by: 1.50 $20,500 $4,000 $9,000 $21,500