Snider, Inc., which has excess capacity, received a special order for 4,000 units at a price of $15 per unit. Currently, production and sales are anticipated to be 10,000 units without considering the special order. Budget information for the current year follows:

Sales	$190,000
Less: Cost of goods sold	145,000
Gross Margin	$45,000

A total of $30,000 of fixed manufacturing cost is included in the cost of goods sold reported above. Accepting the special order will not have any impact on non-manufacturing costs. If the special order is accepted, the company's income will:

	A.	decrease by $14,000
	B.	increase by $2,000
	C.	increase by $14,000
	D.	decrease by $2,000