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 $50.00 $161,000 $185,000 $123,000 $74,000 $65,000 $12,000 23,000 Assume no beginning inventory Assuming there is excess capacity, what would be the effect on operating income of accepting a special order for 1200 units at a sale price of $49 per product? The 1200 units would not require any variable selling and administrative expenses. (NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearest cent.)) Decrease by $24,468 Increase by $34,332 Increase by $24,468 Decrease by $34332