Zephram Corporation has a plant capacity of 200,000 units per month Unit costs at capaciy are Direct materials Direct labor Variable overhead Fbred overhead Marketing - foxed $4 00 5.00 4 00 1.00 900 5 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 O A. $27,500 increase B. S26500 increase O C. $13,500 increase O D. $46,500 increase