Smokey Bear Inc. produces WiFi connected smoke detectors. The cost for producing and selling a single smoke detector at the company's normal activity level of 8,000 per month is shown below! Direct materials $8.00 Direct labor 5.00 Testing 0.75 Sales commissions 1.25 Fixed manufacturing overhead 8.00 The normal selling price is $34 per smoke detector. The company's capacity is 12,000 per month. An order has been received from a property management company for 4,000 smoke detectors at the price of $25 per detector Smokey Bear would pay no commissions on these sales and they would require no testing What would be the effect on Smokey Bear's net income if the special order is accepted? Income would increase by $48.000 Income would increase by $40,000 Income would increase by $8,000 Income would increase by $45,000