A company had the following results of operations for the past year: Sales (15,000 units at $12) $180,000 Direct materials, direct labor, and variable overhead $97,500 Fixed overhead 20,000 Selling and administrative expenses (all fixed) 36,000 (153,500) Net operating income $ 26,500 A foreign company (whose sales will not affect the company's market) offers to buy 5,000 units at $7.50 per unit. In addition to existing costs, selling these units would increase selling costs by $0.25 for export fees. Assuming the company has excess capacity the increase (decrease) in NOI is O $(3,250). $3,750. O $12,000). O $5,000