Wade Company is operating at 75% of its manufacturing capacity of 70,000 product units per year. A customer has offered to buy an additional 10,500 units at $22 each and sell them outside the country so as not to compete with Wade. The following data are available:

Costs at 75% capacity:	Per unit	Total
Direct materials	$8.80	$462,000
Direct labor	6.60	346,500
Overhead (fixed and variable)	11.00	577,500
Totals	$26.40	$1,386,000

In producing 10,500 additional units, fixed overhead costs would remain at their current level but incremental variable overhead costs of $4.4 per unit would be incurred. What is the effect on income if Wade accepts this order?

	Income will increase by $4.40 per unit.
	Income will decrease by $4.40 per unit.
	Income will increase by $2.20 per unit.
	Income will increase by $6.60 per unit.
	Income will decrease by $19.80 per unit.