WEB manufactures a product with the following costs per unit at the expected production level of 84,000 units: Direct materials RM12 Direct labor 36 Variable manufacturing overhead 18 Fixed manufacturing overhead 24 The company has the capacity to produce 90,000 units. The product regularly sells for RM1 20. If a wholesaler offered to buy 4,500 units for RM100 each, the effect of the special order on income would be a Select one: Q A. RM153,000 increase. 0 B. RM90.000 decrease. O C. RM45,000 increase. 0 D. RM450,000 increase