Martin Incorporated provided the following information regarding its onlyproduct:

Sale price per unit

$50.00

Direct materials used

$16,300

Direct labor incurred

$186,000

Variable manufacturing overhead

$125,000

Variable selling and administrative expenses

$74,000

Fixed manufacturing overhead

$65,000

Fixed selling and administrative expenses

$12,000

Units produced and sold

24,000

Assume no beginning inventory

Assuming there is excesscapacity, what would be the effect on operating income of accepting a special order for 3,300 units at a sale price of $41 per product assuming additional fixed manufacturing overhead costs of $5,100 isincurred? (NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearestcent.)

A.

Increase by $135,300

B.

Increase by $75,024

C.

Decrease by $75,024

D.

Increase by