A. Increase by $228.800 B. Increase by $100,932 C. Increase by $356,668 D. Decrease by $100,932

Cecil Incorporated provided the following information regarding itg only j)fOduCt' Sale price per unit Direct materials used Direct labor incurred Variable manufacturing oveihead Variable selling and administrative expenses Fixed manufacturing Overhead Fixed selling and administrative expenses Units produced and sold Assume no beginning inventory S50 $187,000 $65,000 312,000 22,000 Assuming there is excess capacity, what would be the effect on Opeiatinj ihcoine ofccepting a special order for 5,200 units at a sale price of $44 per product? (NOTE: Assume regul?r sales are not affected by the special order. Round any intermediary calculations to the nearest cent.) 0 m Increase by $228,800 Increase by S100,932 Increase by $356,668 Decrease by S100,932