Cruise Company has the capacity to produce 18,000 units. It is currently selling 12,000 units of its only product for $80 per unit. Total costs for the company are detailed below. Direct materials $22.00 per unit Direct labor $8.00 per unit Variable manufacturing overhead 56.00 per unit Variable selling expenses $400 per unit Total fixed manulacturing overhead $256.000 Total fixed selling expenses 580,000 A new customer, Nassau Company has offered to purchase 3,000 units at a price of 560 per unil. No selling costs would be incurred if this order is accepted, and sales lo regular customers would not be affected. Should Cruise Company accept this special order? No, because operating income would decrease by $24,000 Yes, because operating income would increase by 572,000 Yes, because operating income would increase by $60,000 No, because operating income would decrease by $148.000