The following information relates to current production of bench seats for boats at Aquamarine Manufacturing:

Variable manufacturing costs per unit $ $102\mathrm{.}00$

Total fixed manufacturing costs $ $525,000$

Variable marketing and administrative costs per unit $ $30\mathrm{.}00$

Total fixed marketing and administrative costs $ $250,000$

The regular selling price per bench seat is $$200\mathrm{.}00.$ The company is analyzing the opportunity to accept a special sales order for $3,000$ bench seats at a price of $$140\mathrm{.}00$ per unit. Variable marketing and administrative costs would be $$15$ per unit lower than on regular sales. Fixed costs would increase by $$10,000.*$ The company has the capacity to produce $15,000$ bench seats per year, but is currently producing and selling $10,000$ bench seats per year. Regular sales will not be affected by the special order. If the company were to accept this special order, how would operating income be affected?

$*$The Fixed cost increase of $$10,000$ is specifically attached to this special sales order. An example might be a machine that is used only on this sales order and not usable for anything else. Another example might be a project manager contracted to supervise this sales order only,

Group of answer choices

Decrease by $$69,000$

Decrease by $$59,000$

Increase by $$69,000$

Increase by $$59,000$