Wolff Company sells product P at a price of $$38$ per unit. The per$-$unit cost data are: direct materials $$8,$ direct labor $$10$ and overhead $$12(25\%$ fixed and $75\%$ variable$).$ Wolff has sufficient capacity $($with no impact on fixed costs$)$ to accept a special order for $40,000$ units just received. Selling costs associated with this order would be $$3$ per unit. At a selling price of $$33$ per unit, the operating income will $38$ a $.$ Increase by $$60,000.$ b$.$ Increase by $$80,000.$ Increase by $$120,000.$ d$.$ Increase by $$240,000.$