Tunnel Incorporated provided the following information regarding its single product: The regular selling price for the product is $80. The annual quantity of units produced and sold is 41,000 units (the costs above relate to the 41,000 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 7000 units at a sale price of $57 per product? (Round any intermediary calculations to the nearest cent.) Increase by $245,350 Decrease by $245,350 Decrease by $552,650 Increase by $552,650