19. Sunrise Inc. sells potting soil with the following amounts per cubic yard, based upon current sales and production of 100,000 cubic yards per year. Selling price $20.00 per cubic yard Direct material 5.00 per cubic yard Direct labor 5.00 per cubic yard Variable overhead 1.00 per cubic yard Fixed overhead 2.50 per cubic yard Sunrise currently sells this potting soil by the truckload to large greenhouses and nurseries. However, Sunrise Inc. thinks it might be a good idea to package the potting soil in plastic bags, enabling them to sell the potting soil for $30.00 per cubic yard at gardening stores. This will incur the following additional costs: Direct material $2.50 per cubic yard Direct labor $2.00 per cubic yard Fixed overhead will increase by $380,000 per year. Find the increase or decrease in annual operating income if Sunrise decides to package the potting soil in plastic bags. Assume that sales and production remains at 100,000 cubic yards per year