Cranberry has received a special order for $100$ units of its product at a special price of $$2,100.$

The product normally sells for $$2,800$ and has the following manufacturing costs:

Per unit

Direct materials

$$840$

Direct labor

$420$

Variable manufacturing overhead

$560$

Fixed manufacturing overhead

$700$

Unit cost

$$2,520$

Assume that Cranberry has sufficient capacity to fill the order without harming normal productio and sales. If Cranberry accepts the order, what effect will the order have on the company's shortterm profit?

D$.$ $$28,000$ increase

C$.$ $$70,000$ decrease

B$.$ $$42,000$ increase

A$.$ $$42,000$ decrease