Widget Inc. manufactures widgets. The company has the capacity to produce 100,000 widgets per year, but it currently produces and sells 75,000 widgets per year. The following information relates to current production: Sale price per unit $43 Variable costs per unit: Manufacturing $27 Marketing and administrative $5 Total fixed costs: Manufacturing $78,000 Marketing and administrative $21,000If a special sales order is accepted for 6100 widgets at a price of $36 per unit, and fixed costs increase by $12,000, how would operating income be affected? (NOTE: Assume regular sales are not affected by the special order.) Increase by $12,400 Increase by $42,900 Increase by $36,400 Decrease by $12,400