Midget Inc, manufactures widgets. The company has the capacity to produce 100,000 widgets per year, but it currently produces and sells 75,000 widgets per year. The following information relates to current production: Sales price per unit $43 Variable costs per unit: Manufacturing Marketing and administrative $27 $10 Total fixed costs: Manufacturing Marketing and administrative $78,000 $21,000 If a special sales order is accepted for 5800 widgets at a price of $40 per unit, fixed costs remain unchanged, and no variable marketing and administrative costs will be incurred for this order how would operating income be affected? (NOTE: Assume regular sales are not affected by the special order) Increase by $75,400 Increase by $17.400 Increase by S232,000 Decrease by S75.400 Marin Products produces three products - DBB-1, DBB-2, and DBB-3 from a joint process. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Key information about Marin's production, sales, and costs follows. DBB-1 DBB-2 DBB-3 Total Units Sold 16,000 24,000 36,000 76,000 Price (after addt'l processing) $65 $50 $75 Separable Processing cost $110,000 $44,000 $66,000 $220,000 Units Produced 16,000 24,000 36,000 76,000 Total Joint Cost $3,600,000 Sales Price at Split-off $25 $35 $55 The amount of joint costs allocated to product DBB-2 using the sales value at split-off method is (calculate all ratios and percentages to 2 decimal places, for example 33.33%, and round all dollar amounts to the nearest whole dollar): $939,240 $2,213,640 $447,120 $757,800 $216,870