Comfort Ride manufactures seats for airplanes. The company has the capacity to produce 100,000 seats per ye but currently produces and sells 75,000 seats per year. The following information relates to the current product of the product: Sale price per unit $400 Variable costs per unit Manufacturing Marketing and administrative $220 $70 Total fixed costs Manufacturing $790,000 Marketing and administrative 5240,000 If a special sales order is accepted for 7,200 seats at a price of $330 per unit, and fixed costs remain unchanged, how would operating income be affected? (NOTE: Assume regular sales are not affected by the special orders O Increase by 52,376,000 Increase by 5288,000 Increase by $4,000,000 Decrease by $288,000