The Young Com pany has gathered the following inform ation for a unit of its m ost popular product:

Direct materials

Direct labor

Overhead $(40$ : variable$)$

Cost to manufacture

Desired markup $(50$s$)$

Target selling price

$$12$

$6$

$10$

$28$

$14$

$$42$

$$42$

The above cost inform ation is based on $10,000$ units. A distributor has offered to buy $2,000$ units at a price of $$32$ per unit. The distributor claims this special order would not disturb regular sales at $$42.$ Special packa ging and other selling expenses would be an additiona $150\mathrm{.}50$ per unit for the special order. How $m$ any units of regular sales could be lost before this contract is not profitable?

A$)2,000$ units

B$)950$ units

C$)1,000$ units

D$)0$ units