Our company makes and sells a single product in North America. We have the capacity to make 150,000 units per year and currently plan to make 140,000 units in 2022 and sell all the units at the price of $88 per unit. We estimate unit costs using both "textbook" normal absorption costing and absorption costing with practical capacity: "Textbook" Absorption Absorption With Practical Capacity Per unit: Variable manufacturing cost per unit $38 $38 Fixed overhead (FOH) allocation per unit 30 28 Manufacturing cost per unit $68 $66 Variable selling cost per unit $6 $6 Special order. We received a one-time take-it-or-leave-it order from a foreign customer offering to buy 17,000 units from us in 2022 at the price of $72. This offer is all-or-nothing: we must either supply the entire 17,000 units or none. One negative factor is that, because of different regulatory requirements in the foreign customer's region, our variable manufacturing cost per unit for this order would be $3 higher compared with our regular units. One positive factor is that the special-order units would not require any variable selling costs. If we accept the special order, the change in our estimated 2022 net operating income (NOI) is closest to A. $51,000 increase B. $185,000 increase C. $253,000 increase D. $219,000 increase O E. $527,000 increase