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

Direct materials	$	11
Direct labor		6
Overhead (40% variable)		15
Cost to manufacture		32
Desired markup (50%)		16
Target selling price	$	48

The above cost information is based on 11,900 units. A distributor has offered to buy 2,500 units at a price of $36 per unit. This special order would not disturb regular sales. Special packaging and other selling expenses would be an additional $0.40 per unit for the special order. If the special order is accepted, Young's operating profits will increase by:

• $9,000

• $31,500

• $7,500

• $10,000