Spice Inc.$\text{'}$s unit selling price is $$48,$ the unit variable costs are $$34,$ fixed costs are $$119,000,$ and current sales are $10,300$ units. How much will operating income change if sales increase by $5,400$ units?

a$.$ $$144,200$ decrease

b$.$ $$219,800$ increase

c$.$ $$75,600$ increase

d$.$ $$144,200$ increase