Cecil Incorporated provided the following information regarding its only$$ product

Sale price per unit

$$$$50\mathrm{.}00$

Direct materials used

$$$$163,000$

Direct labor incurred

$$$$188,000$

Variable manufacturing overhead

$$$$124,000$

Variable selling and administrative expenses

$$$$75,000$

Fixed manufacturing overhead

$$$$65,000$

Fixed selling and administrative expenses

$$$$12,000$

Units produced and sold

$20,000$

$$ Assume no beginning inventory

$$

$$

Assuming there is excess$$ capacity, what would be the effect on operating income of accepting a special order for$1,000$ units at a sale price of$$ $$46$ per$$ product? The$1,000$ units would not require any variable selling and administrative expenses.$($NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearest$$ cent.$)$

A$.$

Increase by$$ $$22,250$

B$.$

Increase by$$ $$23,750$

C$.$

Decrease by$$ $$23,750$

D$.$

Decrease by$$ $$22,250$