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Answer (D) is correct . Gross profit will increase if the incremental or marginal cost of producing the order is less than the marginal revenue. Marginal cost equals the relevant variable costs assuming fixed costs are not affected by the special order.

Answer (A) is incorrect because Indirect variable costs of producing a special order, such as shipping expenses, should also be considered.
Answer (B) is incorrect because Fixed costs should not increase as a result of producing the special order.
Answer (C) is incorrect because Direct labor and materials costs associated with producing a special order must be considered.