The Melrose Corporation produces a single product. Product C. Melrose has the capacity to produce 88,000 units of Product C each year. If Melrose produces at capacity, the per unit costs to produce and sell one unit of Product C are as follows: The regular selling price of one unit of Product C is $116.8. A special order has been received by Melrose from Moore Corporation to purchase 6.000 units of Product C during the upcoming year. If this special order is accepted, the variable selling expense will be reduced by 75%. Total fixed manufacturing overhead and fixed selling expenses would be unaffected except that Melrose will need to purchase a specialized machine to engrave the Moore name on each unit of product C in the special order. The machine will cost $7, 800 and will have no use after the special order is filled. Assume that direct labor is a variable cost. Suppose Melrose can sell 86.000 units of Product C to regular customers next year. If Moore Corporation offers to buy the special order units at $106.8 per unit, the effect of accepting the special order for 6.000 units on Melrose's net operating income for next year will be a: $131, 100 increase $120, 600 increase $310, 600 increase $75, 100 increase