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 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.