Cecil Incorporated provided the following information regarding its only product Assume no beginning inventory Assuming there is excess capacity, what would be the effect on operating income of accopting a special order for 3,100 units at a sale price of $45 per product assuming additional foxed manufacturing overhead costs of $5,500 is incurred? (NOTEi Assume regular aales are not affected by the special order. Round any intermediary calculations to the nearest cent.) A. Decrease by $72,093 B. Increase by $72,093 C. Increase by $139,500 D. Increase by $77,593