Couples Company 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 5410 Variable costs per unit: Manufacturing Marketing and administrative 250 Total fixed costs: Manufacturing Marketing and administrative 770,000 250,000 If a special sales order is accepted for 7200 seats at a price of $370 per unit, and fixed costs remain unchanged, how would operating income be affected? (NOTE: Assume regular sales are not affected by the special order.) 34) A) Increase by $288,000 B) Increase by $2,664,000 C) Decrease by $288,000 D) Increase by $4,000,000