Managerial Accounting: Please explain as to why this is the correct answer.

13. The Fast Trax Company manufactures adding machines. The company's capacity is 5,000 units per month; however, it currently is selling only 3,000 units per month. Company X has asked Fast Trax to sell 1,000 adding machines at S25 each. Normally, Fast Trax sells its product for S35. The company records report each adding machine's full absorption includes fixed costs of $20. If Fast Trax was to accept Company X's offer, what would be the impact on Fast Trax's operating income? Additional profit of $15,000 b. Additional profit of $25,000 c. A loss of $5,000 on this order d. A loss of $10,000 on this order costs are $30 which V S a. ANS: A