The following information relates to a product produced by Creamer Company: Direct materials Direct labor Variable overhead Fixed overhead Unit cost $24 15 30 18 $87 Fixed selling costs are $500,000 per year, and variable selling costs are $12 per unit sold. Although production capacity is 600,000 units per year, the company expects to produce only 400,000 units next year. The product normally sells for $120 each. customer has offered to buy 60,000 units for $90 each. If the firm produces the special order, the effect on income would be a $360,000 decrease. $540,000 increase. $540,000 decrease. $360,000 increase