Moscot manufactures high-end sunglasses that it sells in retail shops and online for $310, on average. Assume the following represent manufacturing and other costs.

Variable Costs per Unit		Fixed Costs per Month
Direct materials	$80	Factory overhead	$450,000
Direct labor	50	Selling and administrative	375,000
Factory overhead	35	Total	$825,000
Distribution	10
Total	$175

The variable distribution costs are for transportation to retail partners. Assume the current monthly production and sales volume is 15,000 units. Monthly capacity is 20,000 units.

Determine the effect of each of the following independent situations on monthly profits. Note: Do not use negative signs with your answers.

A. ) What is the effect on profits if a Swiss distributor has proposed to place a special, one-time order for 6,000 units at a special price of $250 per unit. The distributor would pay all transportation costs. There would be additional fixed selling and administrative costs of $1,000. Assume overtime production is not possible.