Comfort Ride manufactures seats for alplanen, The company has the capacity to produce 100,000 seats pee year, but currently produces and sols 75.000 seats por year. The following information relates to current production of seats Sale price per unit 5410 Variable costs per unit Manufacturing Marketing and administrative 5250 540 Total fixed costs Manufacturing Marketing and administrative $750 000 $250.000 A Decrease by $117.000 O Increase by $132.000 DC Increase by 249.000 OD. Increase by 5117.000 Sale price per unit $410 Variable costs per unit Manufacturing 5250 Marketing and administrative 540 Total fixed costs Manufacturing 5750.000 Marketing and undeninistrative $250 000 If a special salos order is accepted for 3.300 seats at a price of 5330 per unit and fixed costs increase by $15,000, how would operating income be affected? (NOTE Assumo regular sales are not affected by the special order) SA Decrease by 5117.000 OB Increase by $132.000 O Increase by $249.000 D. Increase by 51 17 000