Comfort Ride manufactures seats for airplanes. The company has the capacity to produce 100,000 seats per year, but currently produces and sells 75,000 seats per year. The following information relates to the current production of the product: Sale price per unit $420 m $270 m $40 Variable costs per unit: Manufacturing Marketing and administrative Total fixed costs: Manufacturing Marketing and administrative $750,000 $230,000 OA. Increase by $584,000 OB. Decrease by $584,000 OC. Increase by $8,000,000 OD. Increase by $2,847,000