Tunnel Incorporated provided the following information regarding its single product: Direct materials used Direct labor incurred Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $240,000 $440,000 $140,000 $100,000 $50,000 $20,000 The regular selling price for the product is $80. The annual quantity of units produced and sold is 42,000 units (the costs above relate to the 42,000 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 5,000 units at a sale price of $56 per product? (Round any intermediary calculations to the nearest cent.) O A. Decrease by $176,450 OB. Increase by $383,550 O C. Increase by $176,450 OD. Decrease by $383,550