Mabelle Lighting Reports the Following Data from This Year's Master

Multiple Choice

Mabelle Lighting reports the following data from this year's master budget: $$\begin{array} { l c c } & \text { Per Unit } & \text { Total } \\\text { Variable manufacturing cost } & \$ 12 & \\\text { Fixed manufacturing cost } & \$ 3 & \$ 24000 \\\text { Fixed selling and administrative expense } & \$ 1 & \$ 8000\end{array}$$ Mabelle's capacity is 10 000 units per year,and the normal selling price is $20 per unit.A one-time-only order for 1000 units has been received at a special price of $17 per unit.The order would not disturb regular business.If the order is accepted,overall profit will increase by:

A) $1000
B) $2000
C) $3000
D) $5000