Massa Inc. has received a special order for 2,000 units of its product at a special price of $75. The product normally sells for $100 and has the following manufacturing costs:

Assume that Massa Inc. has sufficient capacity to fill the order without harming normal production and sales. If Massa Inc. accepts the order, what effect will the order have on the company's short-term profit?

Per Unit
Direct materials	$30
Direct labor	$20
Variable manufacturing overhead	$15
Fixed manufacturing overhead	$25
Unit Cost	$90

	a.	$20,000 increase
	b.	$30,000 increase
	c.	$30,000 decrease
	d.	$50,000 decrease