Potlatch Company manufactures sonars for fishing boats. Model 100 sells for $400. Potlatch produces and sells 6,000 units per year. Cost data are as follows: Direct Materials: $25 per unit Direct Labor: $65 per unit Variable manufacturing overhead: $15 per unit Fixed manufacturing overhead: $280,000 per year An offer has come in for a one-time sale of 300 units at a special price of $130 per unit. The marketing manager says that the sale will not affect the company's regular sales activities, and that it will not require any variable selling and administrative costs. The production manager says that there is plenty of excess capacity and the sale will not impact fixed costs in any way. What is the effect of this deal on operating income? O increases by $7,500 increases by $400 decreases by $7,500 O increases by $2,100