Sales price per unit

$$440$

Variable costs per unit:

Manufacturing

$$240$

Marketing and administrative $$80$

Total fixed costs:

Manufacturing

$$770,000$

Marketing and administrative $$250,000$ Assume reaular sales are not affected bv the special order.$)$

A$.$ Increase by $$207,900$

B$.$ Increase by $$209,400$

C$.$ Increase by $$201,300$

D$.$ Decrease by $$201,300$