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

Directmaterials$6.00

Directlabor5.00

Variableoverhead4.00

Fixedoverhead2.00

Marketingfixed6.00

Marketing/distributionvariable4.60

Current monthly sales are 190,000 units at $30.00 each. Q, Inc., has contacted Zephram Corporation about purchasing 2,500 units at $24.00 each. Current sales would not be affected by the one-time-only special order. What is Zephram's change in operating profits if the one-time-only special order is accepted?

A.$49,000 increase

B.$31,500 increase

C.$22,500 increase

D.$11,000 increase