Harmony Forge manufactures saddles for show horses. Last year, it produced 710 saddles, and it has the capacity to produce 1,000 saddles per year. Harmony has received a special order for 290 saddles for an international competition. Each saddle will include the competitions specialized logo. Harmonys saddles normally sell for $650 each, but the special offer is for $179,800 ($620 per saddle). The variable cost per saddle is $435 and fixed manufacturing overhead is $60 per saddle. Of the fixed costs assigned to the special order, $15,950 is for the specialized logos, and the remainder would have been incurred without the special order. What is the operating income generated by the special order? a. $53,650 b. $20,300 c. $37,700 d. $36,250