Molar Inc. currently sells 40,000 dental tools to its regular customers but it has a capacity to produce 50,000 tools. Its product sells for $30 per tool and the variable costs incurred are as follows on a per tool basis: $8 Direct materials Direct labour Sales commission $4 $2 A customer has proposed a special order to purchase 10,000 tools at a special price of $20 per tool. If Molar accepts the order, the company will not have to pay its sales personnel their sales commissions. However, the company will incur a shipping cost of $3 per tool. If Molar accepts the special order, how would operating income be affected? Multiple Choice decrease by $120,000 Increase by $46,000 decrease by $30,000 Increase by $80,000 increase by $50,000