est Industries manufactures coffee mugs. When 28,000 mugs are produced, the costs per mug are: Direct materials $0.60 Direct manufacturing labor 3.00 Variable manufacturing overhead 1.20 Fixed manufacturing overhead 1.90 Variable selling 0.98 - not hooks fed Fixed selling 1.40 Total $9.08 e mugs normally sell for $16 each. Best Industries has received a special order for 4,000 mugs at $8 r mug. Best Industries has excess capacity. quired: ould the special order be accepted? Compute the amount by which the operating income would ange if the order were accepted