Dakoka Corporation Provided the Following Information Regarding Its Only Product

Dakoka Corporation provided the following information regarding its only product:
Assuming there is excess capacity, what would be the change in operating income as a result of accepting a special order for 800 units at a sales price of $46 per product? The 800 units would not require any variable selling and administrative expenses.

A) Operating income decreases $800.
B) Operating income decreases $3,200.
C) Operating income increases $800.
D) Operating income increases $3,200.