Samson Incorporated provided the following information regarding its only product:

Sale price per unit	$50.00
Direct materials used	$160,000
Direct labor incurred	$185,000
Variable manufacturing overhead	$120,000
Variable selling and administrative expenses	$70,000
Fixed manufacturing overhead	$65,000
Fixed selling and administrative expenses	$12,000
Units produced and sold	20,000
Assume no beginning inventory

Assuming there is excess capacity, what would be the effect on operating income of accepting a special order for 3,000 units at a sale price of $45 per product?

a. increase by $43,000

b. increase by $135,000

c. increase by $54,750

d. increase by $150,000