Your Company makes and sells electric fans. Each fan regularly sells for $250. Your Company is now selling 120,000 fans through regular channels each period. The following cost data per fan is based on a full capacity of 150,000 fans produced each period. Direct materials Direct labor $45 $20 Manufacturing overhead (55% variable and 45% unavoidable fixed) $50 A special order has been received for a sale of 18,000 fans to an overseas customer at $125 per fan. The only selling costs that would be incurred on this order would be $8 per fan for shipping. What is increase in income if the special order is accepted? $531,000 $180,000 $675,000 $441,000 $585,000