Zephram Corporation has a plant capacity of 200,000 units per month. Unit costs at capacity are: Current monthly sales are 190,000 units at $30.00 each. Q, Inc., has contacted Zephram Corporation about purchasing 2,400 units at $27.00 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 enerial ardar ic amentert? A. $28,800 increase B. $44,640 increase C. $20,160 increase D. $27,840 increase