Jade Ltd. manufactures a product, which regularly sells for $71. This product has the following costs per unit at the expected production of 47360 units: Direct labour $19 Direct materials 9 Manufacturing overhead (43% is variable) 24 The company has the capacity to produce 53089 units. A wholesaler has offered to pay $56 for 11164 units. If Jade Ltd. accepts this special order, operating income would increase (decrease) by: Select one: a. $19764 b. $-58609 c. $197380 d. $44656