Duff Company manufactures a product with the following costs at the current production volume of 55,000 units: Direct $5 per materials unit Direct $10 per labor unit Variable $7 per overhead unit Fixed COCO overhead $35,000 The company has the capacity to produce 55,000 units and the product regularly sells for $63. A wholesaler has offered to pay $49 per unit for 4.400 units. If Duff accepts the special order and rejects sales of 4,400 units to regular customers at the regular selling price of $63, then what will be the effect on operating income? $61,600 decrease $45,400 decrease O $60,000 decrease $30,400 decrease None of the above