A company's unit costs based on 100,000 units are: Variable costs $75 Fixed costs 30. The normal unit sales price per unit is $165. A special order from a foreign company has been received for 5,000 units at $135 a unit. In order to fulfill the order, 3,000 units of regular sales would have to be foregone. The incremental profit (loss) from accepting the order would be
a. $30,000
b. $(150,000)
c. $180,000
d. $(90,000)