Good day! Kindly help me with this one. Thank you!

CoursHeroTranscribedText: Orchid Company has excess capacity, and has received a special order for 4,l300 units at a price of P1 5 per unit. Currently, production and sales are budgeted for 10,1110 units without considering the special order, Budget information for die current year follows. Sales P190," Less: Cost of goods sold iii-300 Gross margin Hid}!!! Cost of goods sold includes 2 points P30,000 of fixed manufacturing cost. If the special order is accepted, the company's income will: * 0 decrease by F14,000 0 increase by 192,000 0 some other answer 0 decrease by 132000 0 increase by P14,000