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 accepting a special order for 5,200 units at a sale price of $44 per product? (NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearest cent.) A. Increase by $356,668 B. Increase by $228,800 C. Decrease by $100,932 D. Increase by $100,932