Fuller Company makes frames. A customer wants to place a special order for 600 frames in green with the company logo painted on the frame, to be priced at S40 each. Normally, Fuller would charge $90 per frame for this type of order. Fuller figures that wood and glass will cost S16 per frame, variable overhead (machining, electricity is $4 per frame, direct labor is $12 per frame, and one setup will be required at $1,000 per setup. The set-up charge costs are 100% labor. Currently, the workers needed to set up for and make the frames are working at Fuller. Their wages will be paid whether or not the special order is accepted. Fuller's policy is to avoid layoffs to the extent possible. Refer to Figure 13-1. If Fuller accepts the special order, by how much will operating income increase or decrease? a. There will be no effect on operating income b. $12,000 increase C. $14, 400 increase d. $21, 600 increase e. $12,000 decrease