this product at the Eley Corporation produces a single product. The cost of producing and selling a single unit company's normal activity level of 40,000 units per month is as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling & administrative expense Fixed selling & administrative expense $46.2 $13.5 $0.8 $20.9 $1.3 $17.3 The normal selling price of the product is $105.3 per unit. An order has been received from an overseas customer for 1,150 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $0.7 less per unit on this order than on normal sales. Direct labor is a variable cost in this company. Suppose there is ample idle capacity to produce the units required by the overseas customer and the special discounted price on the special order is $98.6 per unit. By how much would this special order increase (decrease) the company's net operating income for the month? $(21,875) $(9,875) $8,525 $43,125