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$140 60 135 55 Direct materials Direct labor Manufacturing support Marketing costs Fixed costs: Manufacturing support Marketing costs Total costs Markup (40%) Targeted selling price

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$140 60 135 55 Direct materials Direct labor Manufacturing support Marketing costs Fixed costs: Manufacturing support Marketing costs Total costs Markup (40%) Targeted selling price 145 55 590 236 $826 What is the change in operating profits if the one-time - only special order for 1,020 units is accepted for $540 a unit by Crandle? O A. $153,000 decrease in operating profits O B. $153,000 increase in operating profits O C. $152,410 increase in operating profits O D. $152,410 decrease in operating profits

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