Thieves Corporation has a plant capacity of 200,000 units per month. Unit costs at capacity are:

Direct materials

$6.00

Direct labor

10.00

Variable overhead

6.00

Fixed overhead

1.00

Marketingfixed

7.00

Marketing/distributionvariable

4.60

Current monthly sales are 190,000 units at $50.00 each. A customer has contacted Thieves about purchasing 1,500 units at $40.00 each. Current sales would not be affected by the one-time-only special order. Assume the marketing/distribution variable costs would be incurred on this order. What is Thieves change in operating profits if the one-time-only special order is accepted?

Group of answer choices

$20,100 increase

$27,000 increase

$9,600 increase

$8,100 increase