Boone Products had the following unit costs:

Direct Material 24

Direct Labour 10

Variable factory overhead 8

Fixed factory overhead(allocated) 18

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A one-time customer has offered to buy 2,000 units at a special price of 48 per unit. Because of capacity constraints, 1,000 units will need to be produced during overtime. Overtime premium is 8 per unit. How much additional profit (loss) will be generated by accepting the special order?

A) 30,000 loss

B) 24,000 loss

C) 4,000 profit

D) 4000 loss