Bluebird mfg. has received a special one-time order for 15,000 bird feeders at $2.50 per unit. bluebird currently produces and sells 75,000 units at $6.50 each. this level represents 80% of its capacity. these bird feeders would be marketed under the wholesaler's name and would not affect bluebird's sales through its normal channels. production costs for these units are $3.65 per unit, which includes $2.00 variable cost and $1.65 fixed cost. if bluebird accepts this additional business, the effect on net income will be: