Concordia Inc. produces backpacks. The variable cost per unit is $$12.$ Fixed

cost is $$100,000$ per month. The backpack is sold to retailers for $$25$ each.

Concordia Inc. is considering giving a $$5$ discount on all units sold in

December. It is expected that the discount will increase sales from $40,000$

units to $50,000$ units. The effect on operating profit will be

a$.$ A decrease of $$50,000$

b$.$ A decrease of $$120,000$

c$.$ An increase of $$50,000$

d$.$ A decrease of $$100,000$