Dakoka Corporation Provided the Following Information Regarding Its Only Product

Dakoka Corporation provided the following information regarding its only product:
$$\begin{array} { | l | r | } \hline \text { Sales price per unit } & \$ 60 \\\hline \text { Direct materials used } & \$ 160,000 \\\hline \text { Direct labor costs incurred } & \$ 230,000 \\\hline \text { Variable manufacturing overhead costs incurred } & \$ 150,000 \\\hline \text { Variable selling and administrative costs incurred } & \$ 60,000 \\\hline \text { Fixed manufacturing overhead costs incurred } & \$ 80,000 \\\hline \text { Fixed selling and administrative costs incurred } & \$ 10,000 \\\hline \text { Units produced and sold } & 12,000 \\\hline \text { Assume no beginning inventory } & \\\hline\end{array}$$ Assuming there is excess capacity, what would be the change in operating income as a result of accepting a special order for 1,000 units at a sales price of $55 per unit assuming additional fixed manufacturing overhead costs of $7,000 would be incurred?

A) Operating income decreases $2,000.
B) Operating income decreases $5,000.
C) Operating income decreases $87,000.
D) Operating income increases $2,000.