Your answer is partially correct. Try again. Blue Spruce Manufacturing has an annual capacity of 80,300 units per year. Currently, the company is making and selling 78,100 units a year. The normal sales price is $103 per unit, variable costs are $65 per unit, and total fixed expenses are $2,000,000. An out-of-state distributor has offered to buy 5,300 units at $75 per unit. Blue Spruce's cost structure should not change as a result of this special order. By how much will Blue Spruce's income change if the company accepts this order? Blue Spruce' net income will decrease by $ if it accepts the special order