thanks!

SB Corp. manufactures widgets. The company has the capacity to produce 100,000 widgets per year, but it currently produces and sells 75,000 widgets per year. The following information relates to current production: Sale price per unit Variable costs per unit: Manufacturing Marketing and administrative $41 Increase by $108,500 O Increase by $94,000 Decrease by $68,000 O Increase by $68,000 $24 $5 Total fixed costs: Manufacturing $80,000 Marketing and administrative $23,000 If a special sales order is accepted for 8100 widgets at a price of $39 per unit, and fixed costs increase by $13,000, how would operating income be affected? (NOTE: Assume regular sales are not affected by the special order.)