Splendex, Inc. makes specialized workout shirts called PlexFlex that wick away moisture and never need washing. They have been approached by a customer who wants to place a one-time order of these shirts for an upcoming competition. They need to order 3,000 PlexFlex shirts and are willing to pay $30 per shirt. The normal product cost for PlexFlex shirts is $22.90 per shirt: $ 6.60 4.00 Direct materials - variable Direct labor - variable Variable manufacturing overhead Fixed manufacturing overhead Unit product cost 3.70 8.60 $22.90 This special order for PlexFlex shirts would have no effect on the company's total fixed manufacturing overhead costs The customer would like to add sequins to the PlexFlex shirts that would increase the variable costs by $2.20 per shirt The addition of sequins would require an investment of $10,000 in a special machine to glue on the sequins This sequin-gluing machine would have no salvage value This one-time order would have no effect on the company's other sales. The company has ample spare capacity for producing these special PlexFlex special order shirts. If the special order is accepted, the company's overall net operating income would increase (decrease) by: $30,500. $10,200. $(2,800). $(9,700)