The Minton Company Has Gathered the Following Information for a Unit

Multiple Choice

The Minton Company has gathered the following information for a unit of its most popular product:
$$\begin{array} { | l | r | } \hline \text { Direct materials } & \$ 6 \\\hline \text { Direct labor } & 3 \\\hline \text { Overhead (40\% variable) } & - 5 \\\hline \text { Cost to manufacture } & 14 \\\hline \text { Desired markup (60\%) } & - 7 \\\hline \text { Target selling price } & 21 \\\hline\end{array}$$
The above cost information is based on 4,000 units.A foreign distributor has offered to buy 1,000 units at a price of $16 per unit.This special order would not disturb regular sales.Variable shipping and other selling expenses would be an additional $1 per unit for the special order.If the special order is accepted,Minton's operating profits will increase by:

A) $1,000.
B) $1,600.
C) $2,000.
D) $4,000.