A customer has requested that Gamba Corporation fill a special order for 2,100 units of product 041 for $39 a unit. While the product would be modified slightly for the special order, product 041 normal unit product cost is $17.60 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cost $ 4.50 5.00 1.60 6.50 $17.60 Direct labar is a variable cost. The special order would have no effect on the company's total fixed manufacturing overhead casts. The customer would like modifications made to product 041 that would increase the variable costs by S2.00 per unit and that would require an investment of $15,000 in special molds that would have no salvage value. This special order would have no effect on the company's other sales. The company has ample spare capacity for producing the special order. Ir the special order is acceoted, the company's overall net operating income would increase (decrease) by: O $11.900) O $(14.700) $15 200 0 $39,390