ratzlaff company has a current production level of 20,000 units per month. unit costs at this level are: direct materials $0.25 direct labor 0.40 variable overhead 0.15 fixed overhead 0.20 marketing - fixed 0.20 marketing/distribution - variable 0.40 current monthly sales are 18,000 units. jim company has contacted ratzlaff company about purchasing 1,500 units at $2.00 each. current sales would not be affected by the one-time-only special order, and variable marketing/distribution costs would not be incurred on the special order. what is ratzlaff company's change in operating profits if the special order is accepted?