Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) :
Pluto Incorporated provided the following information regarding its single product:

The regular selling price for the product is $80. The annual quantity of units produced and sold is 40,000 units (the costs above relate to the 40,000 units production level) . There was no beginning inventory.
-What would be the effect on operating income of accepting a special order for 1,500 units at a sale price of $50 per product assuming additional fixed manufacturing overhead costs of $10,000 are incurred? The company has excess capacity and regular sales will not be affected by this special order.

A) Decrease by $42,000
B) Decrease by $32,000
C) Increase by $32,000
D) Increase by $42,000