$220,000 $470,000 $150,000 Direct materials used Direct labor incurred Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $55,000 $20,000 produced and sold is 44,000 units (the costs above relate to the 44,000 units production level). The company has excess capacity and regular sales will not be affected by this special order. There was no beginning inventory. units at a sale price of $43 per product? The special order units would not require calculations to the nearest cent. Round your final answer to the nearest dollar.) Decrease by $20,045 Decrease by $23,956 O Increase by $20,045 Increase by $23,956