Cecil Incorporated provided the following information regarding its only product: Sale price per unit Direct materials used Direct labor incurred Variable manufacturing overhead Variable selling and administrative expenses Fixed manufacturing overhead Fixed selling and administrative expenses Units produced and sold $50 $165,000 $185,000 $125,000 $75,000 $65,000 $12,000 22,000 Assume no beginning inventory Assuming there is excess capacity, what would be the effect on operating income of accepting a special order for 1,500 units at a sale price of $48 per product? The 1,500 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. Decrease by $39,615 B. Increase by $39,615 C. Decrease by $32,385 D. Increase by $32,385