Miami Company manufactures outdoor fireplaces. For the first 9 months of 2021, the company has reported the following operating results, while it was operating at 96% of plant capacity. The cost of goods sold was 80% variable and 20% fixed : operating expenses were 70% variable and 30% fixed. In October 2021, Miami Company received a special order for 10,000 fireplaces at $60 each from Bina Company. Accepting this order would result in an additional $25,000 of shipping costs, but it would have no effect on fixed operating expenses. Sales (300,000 units) Cost of Goods Sold Gross Profit Operating Expenses Net Operating Income $27,000,000 20.250,000 6,750,000 3,000,000 $3,750,000 16. Before giving an answer to Bina Company, Miami Company received another special order from Gregory Company for 12,000 fireplaces at $65 each. This special order required a special design embedded into the fireplace: this would cause an increase of $72,000 in cost of goods sold, and it required the purchase of a part that had a cost of $18,000 and had no other use by Miami Company. Gregory Company would pick up the fireplaces, so no shipping costs would be involved. Due to capacity limitations, Miami Company cannot accept both special orders. What would be the impact of accepting the special order of Gregory Company on the company's overall net operating income?" The overall net operating income would increase by $42,000 The overall net operating income would decrease by $42,000 The overall net operating income would increase by $240,000 The overall net operating income would decrease by $240,000 None of the above