The Good Tyre Company has been offered a one-year contract for 30,000 additional tires at a unit sales price of $23. Because the purchaser is to attach its own trade name to the tyres , the Good Tyre Company's normal sales price of $50 per tyre and present sales volume will not be affected. The unit cost information per tyre is as follows:

Direct materials $10 Direct labor $4 Variable overhead $6 Fixed overhead $ 5 Total unit cost $25

Assuming total fixed costs will remain constant, the profit increase or decrease from accepting the special order for 30,000 tires is a:

Select one:

a. $270,000 increase

b. $30,000 decrease

c. $60,000 decrease

d. $90,000 increase