Answer the Following Questions Using the Information Below:
Welch Manufacturing

Answer the following questions using the information below:
Welch Manufacturing is approached by a European customer to fulfil a one-time-only special order for a product similar to one offered to domestic customers.Welch Manufacturing has excess capacity.The following per unit data apply for sales to regular customers:
$$\begin{array} { l r } \text { Variable costs: } & \\\quad \text { Direct materials } & \$ 40 \\\quad \text { Direct labour } & 20 \\\text { Manufacturing support } & 35 \\\quad \text { Marketing costs } & 15 \\\text { Fixed costs: } & \\\quad \text { Manufacturing support } & 45 \\\quad \text { Marketing costs } & 15 \\\text { Total costs } & 170 \\\text { Mark-up (50\%) } & \underline { 85 } \\\text { Targeted selling price } & \$ 255\end{array}$$
-What is the change in operating profits if the one-time-only special order for 1000 units is accepted for $180 a unit by Welch?

A) $70 000 increase in operating profits
B) $75 000 decrease in operating profits
C) $10 000 decrease in operating profits
D) $10 000 increase in operating profits