Sales (in units)	60,000
Selling price per unit	25
Manufacturing costs per unit:
Materials	5
Direct labor	4
Overhead
Variable	4
Fixed	6
Total	19
Gross margin	6
Selling and admin. Expenses per unit	2
Operating income	4
A company in a foreign market offer to buy and the offer specifies the following data
units to be sold	10,000
price per unit	12
The incremental profit should be

	a.	$70,000.00
	b.	($70,000.00)
	c.	$10,000.00
	d.	($10,000.00)