Seville Company manufactures a product with a unit variable cost of $28 and a unit sales price of $75. Fixed manufacturing costs were $112,000 when 14,000 units were produced and sold, equating to $8 per unit. The company has a one-time opportunity to sell an additional 5,000 units at $41 each in an international 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? Disney's variable costs are 38% of sales. The company is contemplating an advertising campaign that will cost $28,600. If sales are expected to increase $52,000, by how much will the company's net income increase