Davies plc incurs a cost of £35 per unit, of which £20 is variable, to make a product that normally sells for £58. A foreign wholesaler offers to buy 6,000 units at £30 each. Davies will incur additional costs of £4 per unit to imprint a logo and to pay for shipping. Compute the increase or decrease in net income Davies will realize by accepting the special order, assuming Davies has sufficient excess operating capacity. Should Davies accept the special order?