Garnet Company's most popular product has a unit variable cost of $40 and a unit sales price of $70.40. Fixed manufacturing costs are $192,000 when the company produces and sells 10,000 units. Garnet has been approached with a one-time opportunity to sell 1,000 more units for $56 each. Because the customer is a foreign wholesaler, these sales will not impact present sales. If Garnet has sufficient capacity, how much will net income change as a result of the special order? Select answer from the options below $3,200 decrease $16,000 increase $56,000 increase $14,400 decrease