Elkhorn, inc., which has excess capacity, received a special order for 4,800 units at a price of $15 per unit. currently, production and sales are anticipated to be 12,000 units without considering the special order. budget information for the current year follows. sales $ 252,000 less: cost of goods sold 174,000 gross margin $ 78,000 cost of goods sold includes $30,000 of fixed manufacturing cost. if the special order is accepted, the company's income will: