Skbbd produces two types of clothing, tops and sweaters. The principal account looks like this:

	Shirts	Sweaters
Production and sales	64,000 pcs	29,000 pcs
Sale price	$16	$29
Direct content	$2	$5
Direct salary	$4.5	$8.2
Production costs	$2	$3
Margin	$7.5	$12.8
Other expenses	$4	$7
Operating profit	$3.5	$5.8

What is the expected decrease in total operating profit if direct materials per shirt increase to $3.5 and direct wages per sweater increase to $14?

Group of response options

A) $630,000

B) $168,200

C) $96,000

D) $264,200