Miller Company Produces Speakers for Home Stereo Units The Variable Distribution Costs Are for Transportation to the Retail

Miller Company produces speakers for home stereo units. The speakers are sold to retail stores for $30. Manufacturing and other costs are as follows:
Variable costs per unit:
$\begin{array}{lr}\text { Variable costs per unit: }\\\text { Fixed costs per month:}\\\text { Direct materials } & \$ 9.00 \\\text { Factory overhead } & \$ 120,000 \\\text { Direct labour } & 4.50 \\\text { Selling and admin. } & 60,000 \\\text { Factory overhead } & 3.00\\\text { Total }&\$180,000\\\text { Distribution }&1.50\\\text { Total }&\$18.00\end{array}$ The variable distribution costs are for transportation to the retail stores.The current production and sales volume is 20,000 per year.Capacity is 25,000 units per year.
-Boone Products had the following unit costs: $\begin{array}{llr} \text { Direct materials } &\$24\\ \text { Direct labour} &10\\ \text { Variable factory overhead} &8\\ \text {Fixed factory overhead (allocated) } &18\end{array}$
A one-time customer has offered to buy 1,000 units at a special price of $48 per unit.Assuming that sufficient unused production capacity exists to produce the order and no regular customers will be affected by the order,how much additional profit or loss will be generated from the special order?

A) $6,000 profit
B) $12,000 loss
C) $14,000 profit
D) $48,000 profit