Seville Company manufactures a product with a unit variable cost of $42 and a unit sales price of $75 manufacturing costs were $256,000 when 32,000 units were produced and sold, equating to $8 per unit. The company has a one-time opportunity to sell an additional 8,000 units at $55 each in an intemational market which would not affect its present sales. The company has sufficient capacity to produce the additional units How much is the relevant income effect of accepting the special order? . Fixed Select one: a. $160,000 b. $8,000 c. $96,000 d. $104,000