Voyage Sail Makers manufactures sails for sailboats. The company has the capacity to produce 36,000 sails per year and is currently producing and selling 30,000 sails per year. The following information relates to current production: $185 Sales price per unit Variable costs per unit: Manufacturing Selling and administrative Total fixed costs: Manufacturing Selling and administrative $60 $10 $700,000 $250,000 If a special pricing order is accepted for 5,500 sails at a sales price of $160 per unit, and fixed costs remain unchanged, what is the change in operating income? (Assume the special pricing order will require variable manufacturing costs and variable selling and administrative costs.) O A. Operating income decreases by $880,000. OB. Operating income increases by $880,000. OC. Operating income increases by $495,000. OD. Operating income decreases by $495,000. Titan Metalworks produces a special kind of metal ingots that are unique, which allows Titan to follow a cost-plus pricing strategy. Titan has $11,000,000 of assets and shareholders expect approximately a 7% return on assets. Assume all products produced are sold. Additional data are as follows: units per Sales volume 350,000 year Variable costs $15.00 per unit Fixed costs $1,500,000 per year Using the cost-plus pricing approach, what should be the sales price per unit? (Round your answer to the nearest cent.) O A. $2.20 OB. $21.49 OC. $19.29 OD. $15.00