Amaryliz Products had the following unit costs:

Direct materials	$20
Direct labor	15
Variable overhead	12
Fixed factory (allocated)	23

A one-time customer has offered to buy 4,000 units at a special price of $60 per unit. Because of capacity constraints, 1,000 units will need to be produced during overtime. Overtime premium is $15 per unit. How much additional profit or loss will be generated by accepting the special order?

a.$27,000 loss

b.$52,000 loss

c.$37,000 profit

d.$60,000 profit