Martin Incorporated provided the following information regarding its only product:

Sale price per unit	$50.00
Direct materials used	$161,000
Direct labor incurred	$190,000
Variable manufacturing overhead	$123,000
Variable selling and administrative expenses	$70,000
Fixed manufacturing overhead	$65,000
Fixed selling and administrative expenses	$12,000
Units produced and sold	20,000

Assume no beginning inventory

Assuming there is excess capacity, what would be the effect on operating income of accepting a special order for 1,300 units at a sale price of $ 49 per product? The 1,300 units would not require any variable selling and administrative expenses. (NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearest cent.)

a. Increase by $30,810

B.Decrease by $30,810

C.Decrease by $32,890

D.Increase by $ 32,890