Sound, Inc., reported the following results from the sale of 24,000 units of IT-54: Sales Variable manufacturing costs Fixed manufacturing costs Variable selling costs Fixed administrative costs $528,000 288,000 120,000 52,800 35,200 Rhythm Company has offered to purchase 3,000 IT-54s at $16 each. Sound has available capacity. Additionally, the special order will not incur any additional variable selling costs. Which of the following correctly notes the change in income if the special order is accepted? $3,000 decrease $3,000 increase $12,000 decrease $12,000 increase