QUESTION 27 Portland Industries manufactures a product with the following costs per unit at the expected production of 30,000 units: Direct materials $ 10 Direct labor $ 15 Variable manufacturing overhead S8 Fixed manufacturing overhead $ 10 The company has the capacity to produce 60,000 units. The product regularly sells for $45. A new potential customer has offered to purchase 2.000 units for $30 each. What is the effect on net income if Portland Industries accepts the special order? O $60.000 increase $26.000 decrease O $10,000 increase $6.000 decrease