The Minton Company has gathered the following information for a unit of its most popular product:

Direct materials	$	8
Direct labor		3
Overhead (40% variable)		5
Cost to manufacture		16
Desired markup (50%)		8
Target selling price	$	24

The above cost information is based on 4,200 units. A foreign distributor has offered to buy 1,200 units at a price of $18 per unit. This special order would not disturb regular sales. Variable shipping and other selling expenses would be an additional $1 per unit for the special order. If the special order is accepted, Minton's operating profits will increase by:

a. $1,200.

b. $1,920.

c. $2,400.

d. $4,800.