Faux Trees Company produces artificial Christmas trees. A local shopping mall recently made a special order offer; the shopping mall would like to purchase 230 extra-large white trees. Faux Trees Company is currently producing and selling 20,000 trees; the company has the excess capacity to handle this special order. The shopping mall has offered to pay $160 for each tree. An accountant at Faux Trees Company provides an estimate of the unit product cost as follows: Direct materials $51.25 Direct labor (variable) $4.00 Variable manufacturing overhead $1.10 Fixed manufacturing overhead $4.00 Total unit cost $60.35 This special order would require an investment of $7,000 for the molds required for the extra-large trees. These molds would have no other purpose and would have no salvage value. The special order trees would also have an additional variable cost of $9.60 per unit associated with having a white tree. This special order would not have any effect on the company's other sales. If the special order is accepted, the company's operating income would increase (decrease) by (Round the final answer to the nearest dollar.) .. O A. $21,632 decrease. OB. $21,632 increase. O C. $14.632 increase OD. $21,141 decrease