Baden Company manufactures a product with a unit variable costof $50 and a unit sales price of $88. Fixed manufacturing costswere $240000 when 10000 units were produced and sold. The companyhas a one-time opportunity to sell an additional 1000 units at $70each in a foreign market which would not affect its present sales.If the company has sufficient capacity to produce the additionalunits acceptance of the special order would affect net income asfollows:A. Income would decrease by $4000.B. Income would increase by $70000.C. Income would increase by $20000D. Income would increase by $4000.