Whittie Co. produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 70,000 units per month is as follows: $26.60 $4.30 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling & administrative expense Fixed selling & administrative expense $1.90 $11.10 $1.50 $9.10 The normal selling price of the product is $54.80 per unit. An order has been received from an overseas retail chain for 2,000 units to be delivered this month at a special discounted price of $40. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $0.90 per unit on this special order. The company has extra capacity for the special order. What would be the impact on the company's net operating income if the special offer is accepted? The company's net operating income would increase by $14,500. The company's net operating income would increase by $12,600. The company's net operating income would decrease by $14,500. The company's net operating income would decrease by $12,600