Reiser Company had the following results of operations for the past year:

Sales (8,000 units at $10)		$80,000
Direct materials and direct labor	$48,000
Overhead (all fixed)	8,000
Selling and administrative expenses (all fixed)	16,000	72,000
Operating income		$ 8,000

A foreign company offers to buy 6,000 units at $8.20 per unit. In addition to variable manufacturing costs, selling these units would increase overhead by $2,300 and selling and administrative costs by $2,500. Reiser has enough capacity to fill the order. If Reiser accepts the offer, its operating income will:

A)	increase by $19,200.

B)	decrease by $10,800.

C)	decrease by $3,200.

D)

increase by $8,400.