It costs a company $14 of variable costs and $6 of fixed costs to produce product Z200. Product Z200 sells for $30. A buyer offers to purchase 3,000 units at

$18 each. The seller will incur special shipping costs of $5 per unit. If the special offer is accepted and produced with unused capacity, net income will:

(a) increase $3,000. 

(b) increase $12,000. 

(c) decrease $12,000.

(d) decrease $3,000.