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: Sales price per unit $42 Variable costs per unit: Manufacturing Marketing and administrative $24 S6 Total fixed costs Manufacturing Marketing and administrative $77,000 $23,000 lf a spec a sales or er is accepted or 6.5 wo gets a a pn e o 7 per unit, an xed costs remain unchanged how wou d operating ncome be a ecter, Assume regula sales are no afected he p cia order. O A. Decrease by $45,500 O B. Increase by $1,900,000 O C. Increase by $45,500 O D. Increase by $240,500