9. Salish Industries manufactures a product with the following costs per unit at the expected production of 60,000 units: Direct materials $ 8 Direct labor 15 Variable manufacturing overhead 10 Fixed manufacturing overhead 12 The company has the capacity to produce 70,000 units. The product regularly sells for $60. A wholesaler has offered to pay $55 each for 5,000 units. If the special order is accepted, the effect on operating income would be a . . . a. $42,000 decrease b. $67,000 increase c. $1 10,000 increase (1. $182,000 decrease