Sale price per unit

$$40$

Varlable costs per unt:

Manulacturing

Marketing and adr inistrative

$$23$

$$4$

Total fred costs:

Manufacturing

$$80,000$

$$21,000$

be affected? $($NOTE: Assume regular sales are not affected by the special order.$)$

A$.$ Increase by $$16,200$

B$.$ Increase by $$23,200$

C$.$ Increase by $$30,700$

D$.$ Decrease by $$16,200$