Eley Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 40,000 units per month is as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling & administrative expense Fixed selling & administrative expense $51.6 $15.0 $1.4 $22.0 $1.9 $17.5 The normal selling price of the product is $115.2 per unit. An order has been received from an overseas customer for 1,400 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $1.3 less per unit on this order than on normal sales. Direct labor is a variable cost in this company. Suppose there is ample idle capacity to produce the units required by the overseas customer and the special discounted price on the special order is $107.5 per unit. By how much would this special order increase (decrease) the company's net operating income for the month? Multiple Choice $(10,540) $19,860 $54,460 $(18,540)