The following information relates to current production of outdoor wicker sofas at Backyard Posh: Variable manufacturing costs per unit Total fixed manufacturing costs Variable marketing and administrative costs per unit Total fixed marketing and administrative costs $103 $525,000 $31 $290,000 The regular selling price per wicker sofa is $320. The company is analyzing the opportunity to accept a special sales order for 1,400 wicker sofas at a price of $205 per unit. Fixed costs would remain unchanged. The company has the capacity to produce 125,000 wicker sofas per year, but is currently producing and selling 13,000 wicker sofas per year. Regular sales will not be affected by the special order. What is the impact on operating income if the company accepts the special order? O A. Increase by $99,400 OB. Increase by $287,000 C. Decrease by $99,400 OD. Decrease by $287,000