Koruna Company had the following unit costs:

Direct materials $-$ $$24$

Direct labour $-10$

Variable manufacturing overhead $-8$

Fixed manufacturing overhead $($allocated$)-18$

A one$-$time customer has offered to buy $2,000$ units at a special price of $$48$

per unit. Because of capacity constraints, $1,000$ units will need to be

produced during overtime. The overtime premium is $$8$ per unit.

Refer to Koruna Company. What would be the impact on profit if the special

order is accepted?

$$4,000$ loss

$$4,000$ profit

$$30,000$ loss

$$24,000$ loss