Bluebird Mfg$.$ has received a special one$-$time order for $15,000$ bird feeders at $$2\mathrm{.}90$ per unit. Bluebird currently produces and sells $75,000$ units at $$6\mathrm{.}90$ capacity. These bird feeders would be marketed under the wholesaler's name and would not affect Bluebird's sales through its normal channels. Produc unit, which includes $$2\mathrm{.}20$ variable cost and $$1\mathrm{.}55$ fixed cost. If Bluebird accepts this additional business, the effect on net income will be:

$$10,500$ increase.

$$43,500$ increase.

$$12,750$ decrease.

$$33,000$ increase.

$$33,000$ decrease.