Use the Following Information to Answer Questions

Multiple Choice

Use the following information to answer questions
Boca Inc.'s current product selling price is $70, variable cost per unit is $35, total fixed costs are $1,430,000, and sales volume is 150,000 units.
-The company is considering accepting an order to sell an additional 5,000 units for $40 per unit. Variable selling expenses will rise by $1 per unit because of an additional sales commission that would have to be paid and an additional $17,000 would need to be spent for fixed costs related to the order. By how much would profits increase or decrease if Boca accepts this special order?

A) $ 22,000 decrease
B) $172,000 decrease
C) $ 3,000 increase
D) $178,000 increase
E) $183,000 increase