A product is currently made in a process$-$focused shop, where fixed costs are $$8,000$ per year and variable cost is $$40$ per unit. The firm currently sells $200$ units of the product at $$200$ per unit. A manager is considering a repetitive focus to lower costs $($and lower prices, thus raising demand$).$ The costs of this proposed shop are fixed costs $=$ $$14,000$ per year and variable cost $=$ $$10$ per unit. If a price of $$120$ will allow $400$ units to be sold, what profit $($or loss$)$ can this proposed new process expect?$$

A$)$ A Loss of $$5,000$

B$)$ A Profit of $$24,000$

C$)$ A Profit of $$50,000$

D$)$ A Loss of $$24,000$

E$)$ A Profit of $$30,000$