Able Company's Unit Manufacturing Cost Is: a Special Order

Able Company's unit manufacturing cost is: A special order for 2,000 units has been received from a foreign company. The unit price requested is $55. The normal unit price is $80. If the order is accepted, unit variable costs will increase by $2 for additional freight costs. If the order is accepted, incremental profit (loss) will be

A) $(46,000) .
B) $6,000.
C) $(40,000) .
D) $10,000.