Sale price per unit Direct materials used Direct labor incurred Variable manufacturing overhead Variable selling and administrative expenses Fixed manufacturing overhead Fixed selling and administrative expenses Units produced and sold Assume no beginning inventory $50 $160,000 $187,000 $122,000 $72,000 $65,000 $12,000 22,000 Assuming there is excess capacity, what would be the effect on operating income of accepting a special order for 5,200 units at a sale price of $44 per product? (NOTE: Assume regular sales are not affected by the special order. Round any O A. Increase by $100,932 O B. Decrease by $100,932 C. Increase by $356,668 OD. Increase by $228,800