Sky High Seats manufactures seats for airplanes. The company has the capacity to produce 100,000 seats per year, but is currently produces and sells 75,000 seats per year. The following information relates to current production of seats: If a special sales order is accepted for 3,100 seats at a price of $330 per unit, and fixed costs increase by $15,000, how would operating income be affected? A. Increase by $109,000 B. Decrease by $109.000 C. Increase by $124,000 D. Increase by $233,000