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

Direct materials	$	15
Direct labor		7
Overhead (40% variable)		20
Cost to manufacture		42
Desired markup (50%)		21
Target selling price	$	63

The above cost information is based on 10,800 units. A distributor has offered to buy 3,300 units at a price of $44 per unit. This special order would not disturb regular sales. Special packaging and other selling expenses would be an additional $0.50 per unit for the special order. If the special order is accepted, Young's operating profits will increase by:

Multiple Choice

$4,950.

$44,550.

$6,600.

$13,200.