Vaughn Manufacturing manufactures a product with a unit variable cost of $ 100 and a unit sales price of $ 178. Fixed manufacturing costs were $ 430000 when 10000 units were produced and sold. The company has a one-time opportunity to sell an additional 1000 units at $ 140 each in a foreign market which would not affect its present sales. If the company has sufficient capacity to produce the additional units, how would acceptance of the special order affect income?

Income would increase by $ 40000.

Income would increase by $ 3000.

Income would increase by $ 140000.

Income would decrease by $ 3000.