Walton Company Manufactures a Product with the Following Costs Per

Walton Company manufactures a product with the following costs per unit at the expected production level of 84,000 units: The company has the capacity to produce 90,000 units. The product regularly sells for £120.
If a wholesaler offered to buy 4,500 units for £100 each, the effect of the special order on income would be a

A) £153,000 increase.
B) £45,000 increase.
C) £450,000 increase.
D) £90,000 decrease.