Minnesota Company Has No Beginning and Ending Inventories,and Has the Following

Minnesota Company has no beginning and ending inventories,and has the following data about its only product:
$\begin{array}{ll}\text { Fixed manufacturing costs } & \$ 92,000 \\\text { Fixed selling and administrative costs } & \$ 69,000 \\\text { Variable manufacturing costs } & \$ 1,030,000 \\\text { Variable selling and administrative costs } & \$ 120,000 \\\text { Selling price(per unit) } & \$ 125\end{array}$
$\begin{array} { l } \text {Units produced and sold }& 23,000\\\end{array}$

Assume there is excess capacity.The company has received a special order for 1,000 units at $60.00 per unit.If the special order is accepted,what will be the effect on net income?

A) net income increases by $3,000
B) net income increases by $6,000
C) net income increases by $10,000
D) net income increases by $15,220