Matthew Company has a current production level of 20,000 units per month. Unit costs at this level are:

Direct materials $0.25

Direct labor 0.40

Variable overhead 0.15

Fixed overhead 0.20

Marketing - fixed 0.20

Marketing/distribution - variable 0.40

Current monthly sales are 18,000 units. Jim Company has contacted Matthew Company about purchasing 1,500 units at $2.00 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 Matthew Company's change in operating profits if the special order is accepted?

	a.	$400 decrease in operating profits.
	b.	$1,800 decrease in operating profits.
	c.	$1,800 increase in operating profits.
	d.	$400 increase in operating profits.