Bell Corporation manufactures solar-powered calculators. The company can manufacture 1,200,000 calculators a year at a variable cost of $3,000,000 and a fixed cost of $1,800,000. Based on management's projections for next year, 960,000 calculators will be sold at the regular price of $20.00 each. A special order has been received for 240,000 calculators to be sold at a 70% discount off the regular price. Total fixed costs would be unaffected by this order. What is the increase in net operating income if the special order is accepted? A) $480,000 B) $600,000 C) $840,000 D) $1,440,000