Comics Plus has a current production level of 200,000 comics per month. Unit costs at this level are:

Direct materials

$0.125

Direct labour

0.200

Variable overhead

0.075

Fixed overhead

0.100

Marketing - Fixed

0.100

Marketing/distribution - Variable

0.200

Current monthly sales are 180,000 units. Printers Ltd. has contacted Comics Plus about purchasing 15,000 units at $1.00 each. Current sales would not be affected by the special order, and variable marketing/distributing costs would not be incurred on the special order.

What is Comics Plus' change in profits if the order is accepted?

A) $6,000 increase

B) $6,000 decrease

C) $7,500 increase

D) $9,000 increase

E) $3,000 increase