Excellent Manufacturers Inc. has a current production level of 20,000 units per month. Unit costs at this level are: $0.29 Direct materials Direct labor 0.45 0.16 Variable overhead Fixed overhead Marketing - fixed 0.22 0.21 Marketing/distribution - variable 0.44 Current monthly sales are 18,000 units. Jax Company has contacted Excellent about purchasing 1600 units at $2.30 each. Current sales would NOT be affected by the one-time-only special order, and variable marketing/distribution costs would NOT be incurred on the special order. What is Ratzlaff Company's change in operating profits if the special order is accepted? O A. $5584.00 increase in operating profits O B. $5584.00 decrease in operating profits O C. $2240.00 increase in operating profits O D. $2240.00 decrease in operating profits