SD Company incurs the following manufacturing costs per unit of its product: $36 $16 $30 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $18 In addition, the company incurs fixed selling costs of $600,000 per year and variable selling costs of $10 per unit sold. The company has the capacity to produce 600,000 units per year and expects to produce 400,000 units in the coming year. The product's selling price is normally $140 per unit, but a customer has offered to buy 60,000 units at a discounted price of $100 per unit. If SD Company accepts the special order, then what will be the incremental effect on operating income? $540,000 decrease $360,000 decrease $480,000 increase $360,000 increase None of the above