X If the offer is accepted with unused capacity, net income will decrease by $1,500. The variable cost per unit will be $9.50 ( $7 +$2.50), the loss per unit $.50($9$9.50) and the total decrease in net income will be $1.500($.503.000 units). It costs HHI Company $7 of variable costs and $3 of fixed costs to produce its product at full capacity. However, the company currently has unused capacity. The product sells for $15. Burlington Company offers to purchase 3,000 units at $9 each. HHI will incur special shipping costs of $2.50 per unit. If the special offer is accepted and produced with unused capacity, net income will: decrease $1,500. increase $6,000. increase $1,500. decrease $6,000