Comfort Cloud manufactures seats for airplanes. The company has the capacity to produce100,000 seats peryear, but currently produces and sells75,000 seats per year. The following information relates to currentproduction:

Sales price per unit

$430

Variable costs perunit:

Manufacturing

$220

Marketing and administrative

$100

Total fixedcosts:

Manufacturing

$790,000

Marketing and administrative

$220,000

If a special sales order is accepted for 2,800 seats at a price of $330 perunit, fixed costs increase by $6,600, and variable marketing and administrative costs for that order are $6 perunit, how would operating income beaffected? (NOTE: Assume regular sales are not affected by the specialorder.)

A.

Increase by $291,200

B.

Increase by $301,400

C.

Decrease by $284,600

D.

Increase by