The following information relates to current production of outdoor wicker sofas at Backyard Posh:

The regular selling price per wicker sofa is $$320.$ The company is analyzing the opportunity to accept a special sales order for $1,200$ wicker sofas at a price of $$255$ per unit. Fixed

costs would remain unchanged. The company has the capacity to produce $85,000$ wicker sofas per year, but is currently producing and selling $10,000$ 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?

A$.$ Decrease by $$306,000$

B$.$ Decrease by $$139,200$

C$.$ Increase by $$306,000$

D$.$ Increase by $$139,200$