Corporation Y has a plant capacity of 650,000 units per month. The Costs associated with the production of 10,000 units as follows:

Direct materials $150,000

Direct labor 100,000

Variable overhead 30,000

Fixed overhead 80,000

Distribution variable 40,000

Total Costs $400,000

Current monthly production and sales are 590,000 units at $50.00 each. Q, Inc., has contacted Corporation: Y about purchasing 2,000 units at $35.00 each. Current sales would not be affected by the one-time-only special order. What is corporation's Y change in operating profits if the one-time-only special order is accepted?

	A.	$8,000 decrease
	B.	None of them
	C.	$10,000 increase
	D.	$6,000 increase