A company has a plant capacity of 200,000 units per month. Unit costs at capacity are shown here. Direct materials $4.00 Direct labor $6.00 Variable overhead $3.00 Fixed overhead $1.00 Fixed marketing $7.00 Variable distribution costs $3.60 Monthly sales are 190,000 units at $30 each. A customer has contacted the company about purchasing 2,000 units at $24 each. Current sales would not be affected by the one-time-only special order. How much will the company's operating profit increase if the one-time-only special order is accepted? *Source: Retired ICMA CMA Exam Questions. $10,800 $14,800 $22,000 $32,000