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 S41 Variable costs per unit Manufacturing Marketing and administrative $23 $6 Total fred costs: Manufacturing $75,000 Marketing and administrative $24,000 Ha enorial sales are arranter for 5 winnettarin 37 narunt fiv e remain unchanged and a variable marketing and aiministrativash will O A. Increase by $46,400 OB. Increase by $214,600 OC. Increase by $81,200 OD. Decreate by $81,200 UT UULUH. TWILI $41 Sales price per unit Variable costs per unit: Manufacturing Marketing and administrative $23 $6 Total fixed costs Manufacturing $75,000 Marketing and administrative $24,000 If a special sales order is accepted for 5.800 widgets at a price of $37 per unit, fixed costs remain unchanged, and no variable marketing and administrative costs will be incurred for this order, how would operating income be affected? (NOTE: Assume regular sales are not affected by the special order.) OA Increase by $46,400 OB. Increase by $214,600 OC. Increase by $81,200 OD. Decrease by $81.200