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 $50.00 $16,300 $189,000 $121,000 $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 3,200 units at a sale price of $40 per product assuming additional fixed manufacturing overhead costs of $5,100 is incurred? (NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearest cent.) O A. Increase by $128,000 OB. Decrease by $64,532 O c. Increase by $64,532 OD. Increase by $69,632