5.34 Brilliant, Inc. reported the following results from the sale of 24,000 units of IT-54 + red out of 25 question Sales Variable manufacturing costs Fixed manufacturing costs Variable selling costs Fixed administrative costs S528,000 288,000 120,000 52,800 35,200 Extra Company has offered to purchase 3,000 IT-54s at $16 each Brilliant has available capacity, and the president is in favor of accepting the order. She feels it would be profitable because no variable selling costs will be incurred. The plant manager is opposed because the "tull cost of production is 517. Which of the following correctly notes the change in income if the special order is accepted? Select one: O a $3,000 decrease Ob $3,000 increase Oc$12,000 decrease O d. $12,000 increase O e None of the answers is correct