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24.What is ABC's change in operating profits if the special order is accepted?

a.$10,000 increase

b.$11,000 increase

c.$12,000 increase

d.$13,000 increase

ABC Corporation has a plant capacity of 100,000 units per month. Unit costs at capacity are: Direct materials $4.00 Direct labor 6.00 Variable manufacturing overhead 3.00 Fixed manufacturing overhead 1.00 Fixed marketing costs "1.00 Variable marketing costs 5.00 Current monthly sales are 95,000 units at $30.00 each. XYZ Company has contacted ABC Corporation about purchasing 2,000 units at $24.00 each. XYZ wants (1) a higher grade of DM which would cost an additional $5funit and (2) XYZ's name engraved on the 2,000 units which would require ABC to purchase of an engraving tool for $1,000. It should be noted that ABC would not incur variable marketing costs of $5funit on the special order. Current sales would not be affected by the special order because of idle capacity