Martin Incorporated provided the following information regarding its only product Sale price por unit $50.00 Direct materials used $160,000 Direct labor incurred $185,000 Variable manutacturing overhead $124.000 Variablo soling and administrative-exponses $74,000 Fixed manufacturing overhead $65.000 rti Fixed selling and administrative expertos $12.000 Units produced and sold 20,000 001 Assume no beginning invertory 5W Antomir There is excess capacity, what would be the ottocton operating income of a cooping a special order for 1,400 units at sale price of $48 per product? ati am Increase by 34,300 Decrease by $34.300 * Decrease by $32.900 D. Increase by $32,000 aler