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: $42 Sales price per unit Variable costs per unit: $24 Manufacturing Marketing and administrative $10 Total fixed costs: $78,000 $23,000 Manufacturing Marketing and administrative If a special sales order is accepted for 5,500 widgets at a price of $40 per unit, fixed costs remain unchanged, and no variable marketing and administrative costs willl be incurred for this order, how would operating income be affected? (NOTE: Assume regular sales are not affected by the special order.) A. Increase by $88,000 B. Increase by $33,000 C. Increase by $220,000 D. Decrease by $88,000