Baden Company manufactures a product with a unitvariable cost of $50 and a unit sales price of $88. Fixedmanufacturing costs were $240000 when 10000 units were producedand sold. The company has a one-time opportunity to sell anadditional 1000 units at $70 each in a foreign market which wouldnot affect its present sales. If the company has sufficientcapacity to produce the additional units acceptance of the specialorder would affect net income as follows: