Coroid Manufacturers Inc. is approached by a European customer to fulfill a one- time-only special order for a product similar to one offered to domestic customers. The company has excess capacity. The following per unit data apply for sales to regular customers: Variable costs: Direct materials $120 Direct labor 60 Manufacturing support 105 Marketing costs 45 Fixed costs: Manufacturing support 135 Marketing costs 45 Total costs 510 255 $765 Markup (50%) Targeted selling price What is the change in operating profits if the one-time-only special order for 1,000 units is accepted for $540 a unit by Coroid? Select one: O a. $210,000 increase in operating profits O b. $225,000 decrease in operating profits c. $30,000 decrease in operating profits O d. $30,000 increase in operating profits