Inspiration, Inc. manufactures and sells pens for $7 each. Walmart. has offered Inspiration, Inc. $3 per pen for one time order of 3,500 pens. The total manufacturing cost per pen, using absorption costing, is $1 per unit and consists of variable costs of $0.80 per pen and fixed overhead costs of $0.20 per pen. Assume that Inspiration, Inc. has excess capacity and that the special pricing order would not adversely affect regular sales. What is the change in operating income that would result from accepting the special pricing order? increase of $7,700 decrease of $7,700 decrease of $14,000 increase of $14,000