$50.00 23.Sale price per unit Direct materials used Direct labor incurred Variable manufacturing overhead Variable selling and administrative expenses Fixed manufacturing overhead Fixed selling and administrative expenses Units produced and sold $16,100 $186,000 121,000 $74,000 $65,000 $12,000 22,000 Assume no beginning inventory Martin Incorporated provided the following information regarding its only product Assuming there is excess capacity, what would be the effect on operating income of accepting a special order for 3,500 units at a sale price of $41 per product assuming ad costs of $5,100 is incurred? (NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearest cent.) C A. Decrease by $75,225 additional fixed manufacturing overhead BIncrease by $75,225 CIncrease by $80,325 DIncrease by $143,500 C