Martin Incorporated provided the following information regarding its only product Sale price per unit Direct materials used Direct labor incurred Variable manufacturing overhead Variable selling and administrative expenses Fixed manufacturing overhead Fixed selling and administrative expenses Units produced and sold $50.00 $160,000 $188,000 $124,000 $75,000 $65,000 $12,000 23,000 Assume no beginning inventory Assuming there is excess capacity, what would be the effect on operating income of accepting a special order for 1,000 units at a sale price of $49 per product? The O A. Decrease by $28,480 O B. Increase by $20,520 C. Decrease by S20520 O D. Increase by $28,480