Almond has received a special order for 6,000 units of its product at a special price of $56. The product normally sells for $63 and has the following manufacturing costs:

	Per unit
Direct materials	$22
Direct labor	15
Variable manufacturing overhead	13
Fixed manufacturing overhead	6
Unit cost	$56

Assume that Almond has sufficient capacity to fill the order. If Almond accepts the order, what effect will the order have on the companys short-term profit?

a. $78,000 decrease

B. $36,000 increase

C. $42,000 increase

D. Zero