18. Argus Company, a manufacturer of lamps, budgeted sales of 400,000 lamps at $20.00 per unit for next year. Variable manufacturing costs were budgeted at $8.00 per unit, and fixed manufacturing costs at $5.00 per unit. A special order offering to buy 70,000 lamps for $11.50 each was received by Argus a few months into the year. Argus has sufficient capacity to fill the special order; however, the production would have to be done by the present work force on an overtime basis at an estimated additional cost of $1.50 per lamp. Argus will not incur any selling expenses as a result of the special order and the special order would not affect any of the company's normal sales. What would be the effect on net operating income if the special order is accepted? * (2 Points) $60,000 decrease. $80,000 increase O $120,000 decrease. $140,000 increase