Tara produces color cartridges for inkjet printers. Suppose cartridges are sold to mail$-$order distributors for $$12$ each and that manufacturing and other costs are as follows:

Variable Cost per Unit

Fixed Cost Per Month

Direct material

$$4\mathrm{.}00$

Factory overhead

$$17,000$

Direct labor

$0\mathrm{.}40$

Selling and administrative

$8,000$

Factory overhead

$0\mathrm{.}50$

Distribution

$0\mathrm{.}10$

Total

$$5\mathrm{.}00$

Total

$$25,000$

The variable distribution costs are for transportation to mail$-$order distributors. Also assume the current monthly production and sales volume is $20,000$ and monthly capacity is $25,000$ units.

If the sales price per unit increases by $$2\mathrm{.}00$ and unit sales decrease by $2,000$ units, Tara$$s monthly profit would:

Select one:

A$.$

Increase by $$36,000$

B$.$

Decrease by $$22,000$

C$.$

Increase by $$22,000$

D$.$

Not change