Tiger Pride produces two product lines: T-shirts and Sweatshirts. Product profitability is analyzed as follows: T-SHIRTS SWEATSHIRTS Production and sales volume 61,000 units 25,000 units Selling price $16.00 $29.00 Direct material $4.00 $5.00 $5.00 Direct labor $4.50 Manufacturing overhead $200 $3.00 Gross profit $5.50 Selling and administrative $7.00 Operating profit $6.80 $29.00 $7.20 . $13.80 700 $4.00 $150 What is the projected decline in operating income if the direct materials costs of T-Shirts increase to $5.50 per unit and direct labor costs of Sweatshirts increase to $13.00 per unit? $660,500.00 O $91,500.00 $236,500.00 $145,000.00