Burns industries currently manufactures and sells $20,000$ power saws per month, although it has the capacity to produce $35,000$ units per month. Burns sells its saws to retail stores of $$80$ each. Allen Distributors has offered to purchase $5,000$ saws per month at a reduced price. Burns can manufacture these additional units with no change in its present level of fixed manufacturing cost.

Assume that allen distributors offers to purchase the additional $5,000$ saws at a price of $$47$ per unit. If Burns accept this price, Burns monthly gross profit on sales of power saws will

a$)$ increase by $$35,000$

b$)$ increase by $$185,000$

c$)$ decrease by $$40,000$

d$)$ decrease by $$240,000$