Red Rose Manufacturers Inc. is approached by a potential customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The company has excess capacity. The following per unit data apply for sales to regular customers:

Variable costs:
Direct materials	$170
Direct labor	70
Manufacturing support	125
Marketing costs	75
Fixed costs:
Manufacturing support	175
Marketing costs	55
Total costs	670
Markup (40%)	268
Targeted selling price	$938

What is the change in operating profits if the one-time-only special order for 1000 units is accepted for $580 a unit by Red Rose?

$139,330 decrease in operating profits

$140,000 increase in operating profits

$140,000 decrease in operating profits

$139,330 increase in operating profits