This is the last question on my final test and I cannot figure how to answer this question. I would greatly appreciate some help.

Question 15 ( 8 points) Brent Company's cost system assigns MSDA expenses to customers using a rate of 33% of sales revenue . The new CFO has discovered that Brent's customers differ greatly in their ordering patterns and interaction with Brent's sales force . Because the CFO believes Brent's cost system does not accurately assign MSDA expenses to customers , he developed an ABC system and gathered the following information . Austin Brooke Sales $860 , 000 $700, 000 Cost of Goods Sold 4 40, 000 310 , 000 Sales representative travel 1 18, 000 84, 000 Service customers 30 , 000 220, 000 Handle customer orders 2, 000 24, 000 Ship to customers 48, 000 14 4, 000 What is the impact to Austin's operating profit when they change from Brent's old system to ABC ?! () 1 ) decrease of $185 , 800 ( 2) increase of $322, 000 (\ 3 ) increase of $185 , 800 ( ) 4 ) no difference