The Company provided the following information regarding its only product: Sale price per unit $50.00 Direct materials used $161,000 Direct labor incurred $185,000 Variable manufacturing overhead $123,000 Variable selling and administrative expenses $74,000 Fixed manufacturing overhead $65,000 Fixed selling and administrative expenses $12,000 Units produced and sold 23,000 Assume no beginning inventory Assuming there is excess capacity, what would be the effect on operating income of accepting a special order for 1200 units at a sale price of $49 per product? The 1200 units would not require any variable selling and administrative expenses. (NOTE: Assume regular sales are not affected by the special order. Round any intermediary calculations to the nearest cent.) Decrease by $24,468 Increase by $34,332 Decrease by $34,332 Increase by $24,468