The manager at Total One manufacturing reported a plant capacity of 225,000 units per month. Unit costs at capacity were reported as follows:

Direct materials $5.00
Direct labor 7.00
Variable overhead 4.50
Fixed overhead 1.00
Fixed marketing costs 7.00
Variable marketing & distribution cost 2.75

The current sales were reported as $190,000 at $31.00 per unit. The manager at Quality Manufacturing contacted the manager at Total One Manufacturing about the purchase of 2,200 units at $25 per unit. Current sales would not be affected by the one-time-only special order. What is the change in operating profit at Total One Manufacturing if the one-time-only special order is accepted?
A) $10,100 increase
B) $10,250 decrease
C) $12,650 increase
D) $14,230 decrease
E) $16,500 increase

C
Explanation: C) [($5 + $7 + $4.50 + $2.75 )] = $19.25
[($25 - $19.25 ) × 2,200] = $12,650 change in operating profits