Fern Valley Ltd Reports the Following Data from This Year's

Multiple Choice

Fern Valley Ltd reports the following data from this year's master budget:
$$\begin{array} { l c r } & \text { Per unit } & \text { Total } \\\text { Variable manufacturing cost } & \$ 18 & \\\text { Fixed manufacturing cost } & \$ 6 & \$ 24000 \\\text { Fixed selling and administrative expense } & \$ 2 & \$ 4000\end{array}$$
Fern Valley Ltd's capacity is 20 000 units per year, and the normal selling price is $35 per unit. A one-time-only order for 1200 units has been received at a special price of $30 per unit. The order would not disturb regular business. If the order is accepted, overall profit will increase by:

A) $ 4 800
B) $ 6 000
C) $ 8 000
D) $14 400