Martin Incorporated provided the following information regarding its only product: Sale price per unit $50.00 Direct materials used $165,000 Direct labor incurred $188,000 Variable manufacturing overhead $120,000 Variable selling and administrative expenses $70,000 Fixed manufacturing overhead $65,000 Fixed selling and administrative expenses $12,000 Units produced and sold 21,000 Assume no beginning inventory Assuming there is excess capacity, what would be the effect on operating income of accepting a specal order for 1,000 units at a sale price of $46 per product? The 1,000 units would not require any variable selling O A. Increase by $22,520 O B. Decrease by 522,520 OC. Decrease by $23,480 OD. Increase by $23,480 Medoc Company provides the following information about its single product. Targeted operating income Selling price per unit Variable cost per unit Total fixed cost $57,420 $6.70 $4.75 $70,005 What is the breakeven point in units? (Round intermediary calculations to the nearest cent.) O A. 29,446 O B. 35,900 O C. 6,114 O D. 5,015