30. Missoula Industries manufactures a product with the following costs per unit at the expected production of 30,000 units:

Direct materials	$ 5
Direct labor	15
Variable manufacturing overhead	8
Fixed manufacturing overhead	6

The company has the capacity to produce 60,000 units. The product regularly sells for $45. A wholesaler has offered to pay $40 each for 2,000 units.

If the special order is accepted, the effect on Missoula's operating income would be a

	A.	$24,000 increase
	B.	$22,000 decrease
	C.	$8,000 increase
	D.	$10,000 decrease
	E.	none of the above