Sailish Iridustries manufactures a product with the following costs per unit at the expected production of 60,00 Direct materials $8 Direct labour $15 Variable manufacturing overhead $10 Fixed manufacturing overhead $12 The company has the capacity to produce 70,000 units. The product regularly sells for $60. A wholesaler has offered to pay 555 each for 5,000 units. of the special order is accepted, what would be the effect on operating income? 567.000 increase $182.000 decrease 5110,000 pycrease 542.000 decrease