Blue Technologies manufactures and sells DVD players. Blue Technologies' normal selling price is $34 per DVD player, but Great Products Company has offered Blue Technologies $23 per DVD player for 10.000 DVD players. The total manufacturing cost per DVD player is $15 and consists of variable costs of $13 per DVD player and fixed overhead costs of $2 per DVD player. (NOTE: Assume there is excess capacity and will be no effect on regular sales.) Should Blue Technologies accept or reject the special sales order? Accept, because operating income would increase $100,000 Reject , because operating income would decrease $100,000. Reject, because operating income would decrease $210,000 Accept, because operating income would increase $360,000