Saltwater Sail Makers manufactures sails for sailboats. The company has the capacity to produce 37,000 sails per year and is currently producing and selling 25,000 sails per year. The following information relates to current production: Sales price per unit Variable costs per unit: Manufacturing Selling and administrative Total fixed costs: Manufacturing Selling and administrative $175 $60 $20 $700,000 $250,000 Assume that a special pricing order is accepted for 5,600 sails at a sales price of $140 per unit. This special order requires both variable manufacturing and variable selling and administrative costs, as well as incremental fixed costs of $401,000. What will be the impact on operating income? A. Operating income increases by $336,000. B. Operating income increases by $65,000. C. Operating income decreases by $336,000. D. Operating income decreases by $65,000. ...