Lopez Company is experiencing a bottleneck in its plant. Setup time has been identified as the bottleneck. The production manager has proposed a plan to reconfigure the plant layout that will reduce setup time. The following Information is available regarding this change: Cost of Reconfiguration Additional unit production and sales Selling price Direct Materials Direct Labor Variable Overhead $39,000 8,600 $14.50 $5.00 $ 3.50 $ 2.00 Which of the following best describes the financial results and whether Lopez Co. should go forward with the reconfiguration? Multiple Choice Decrease Operating Income by $4,600, reject the proposal. Increase Operating Income by $12,600, accept the proposal. Increase Operating Income by $30,400, accept the proposal. No change to Operating Income, reject the proposal.