Comfort Ride manufactures seats for alrplanes. The company has the capacity to produce $100,000$ seats per year, but currently produces and sells $75,000$ seats per year. The following informat relates to current production of seats:

Sale price per unit

Vartable costs per unit:

Manufacturing

Marketing and administrative

Total fixed costs:

Manufacturing

Marketing and administrative

$$400$

$$230$

$$60$

$$790,000$

$$210,000$

A$.$ Increase by $$49,000$

B$.$ Increase by $$60,000$

C$.$ Decrease by $$49,000$

D$.$ Increase by $$229,000$