Cornish Company Had the Following Results of Operations for the Past

Cornish Company had the following results of operations for the past year: $\begin{array}{lrr}\text { sales (20,000 units at \$22 } & \$ 440,000 \\\text { Direct materials and direct labor } & \$ 200,000 \\\text { Overhead (40\% variable) } & 100,000 & \\\text { Selling and administrative expenses (all fixed) } & 92,000 & (392,000) \\\hline \text { Operating income } & & \$ 48,000 \\\hline \hline\end{array}$ A foreign company offers to buy 3,000 units at $17.00 per unit.In addition to variable manufacturing costs,selling these units would increase fixed overhead by $500 and selling and administrative costs by $1,000.If Cornish accepts the offer,its profits will:

A) Decrease by $4,500.
B) Increase by $4,500.
C) Decrease by $300.
D) Increase by $13,500.
E) Increase by $15,000.