Blue Technologies manufactures and sells DVD players. Great Products Company has offered Blue Technologies

$ 20

per DVD player for 10,000 DVD players. BlueTechnologies' normal selling price is

$ 33

per DVD player. The total manufacturing cost per DVD player is

$ 19

and consists of variable costs of

$ 12

per DVD player and fixed overhead costs of

$ 7

per DVD player. (NOTE: Assume excess capacity and no effect on regular sales.)

Should Blue Technologies accept or reject the special sales order?

A.Reject, because operating income would decrease

$210,000.

B.Accept, because operating income would increase

$80,000.

C.Accept, because operating income would increase

$320,000.

D.Reject, because operating income would decrease

$80,000