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It costs Dryer Company $$26$ per unit $($ $$18$ variable and $$8$ fixed$)$ to produce its product, which normally sells for $$38$ per unit. A foreign wholesaler offers to purchase $5,000$ units at $$21$ each. Dryer would incur special shipping costs of $$2$ per unit if the order were accepted. Dryer has sufficient unused capacity to produce the $5,000$ units. If the special order is accepted, what will be the effect on net income?

Select one:

a$.$ $$5,000$ increase

b$.$ $$5,000$ decrease

c$.$ $$15,000$ increase

d$.$ $$90,000$ increase