current production.

Sale price per unit

$$40$

Variable costs per unit.

Manufacturing

$$26$

Marketing and administrative

$$8$

Total fixed costs

Manufacturing

$$77,000$

Marketing and administrative

$$20,000$ by the special order$)$

A$.$ Decrease by $$1,300$

B$.$ Increase by $$35,300$

C$.$ Increase by $$1,300$

D$.$ Increase by $$50,100$