Cliffy Industries produces and sells 22,000 units of a single product. Costs associated with this level of production are as follows: Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead $15 per unit 45 per unit 25 per unit $40,000 The product normally sells for $160 per unit. Cliffy Industries has received a special order to sell 2,500 units at $130 per unit. Cliffy Industries has excess production capacity. Required: a. How much will the operating income of Cliffy Industries change if the special order is accepted? Show all calculations