Tunnel Incorporated provided the following information regarding its single product: Direct materials used $210,000 Direct labor incurred $440,000 Variable manufacturing overhead $170,000 Fixed manufacturing overhead $100,000 Variable selling and administrative expenses $65,000 Fixed selling and administrative expenses $20,000 The regular selling price for the product is $80. The annual quantity of units produced and sold is 40,000 units (the costs above relate to the 40,000 units production level). The company has excess capacity and regular sales will not be affected by this special order. There was no beginning inventory What would be the effect on operating income of accepting a special order for 14,500 units at a sale price of $51 per product assuming additional fixed manufacturing overhead costs of $14.000 are incurred? (Round any intermediary calculations to the nearest cent.) O A Decrease by 5418,615 O B. Increase by $418,615 OC. Decrease by $404,615 OD. Increase by $404,615