Outdoor Co. is considering a special order for 30 handcrafted tables, and each table is $170. The normal selling price of a table is $190 and its unit product cost as shown below:

Direct materials	$84
Direct labor	$45
Manufacturing overhead	$30
Unit product cost	$159

However, $4 of the overhead is variable with respect to the number of tables. This special order would require special paint cost costing $2 per table and would require acquisition of a special tool costing $260 that would have no other use once the special order is done.

What effect would be accepting this order have on the companys net operating income?

a. Net income will increase $790

b. Net income will increase $330

c. Net income will decrease $790

d. Net income will decrease $330