Our company manufactures and sells clocks for $60 each. We have receivedan offer of $45 per clock on a one-time order of 3,000 clocks. The manufacturing costsper clock total $52 per unit and consist of variable costs of $43 and fixed costs of $9per clock.

Assume that our company has excess capacity that can be used tomanufacture the 3,000 clocks. We can also assume that the special order will notadversely affect regular sales. What is the change in operating income that would resultfrom accepting the special order?

Group of answer choices

increase of $135,000

decrease of $6,000

increase of $6,000

decrease of $135,000