Delta company produces a single product. the cost of producing and selling a single unit of this product at the company's normal activity level of 104,400 units per year is: direct materials $ 2.20 direct labor $ 4.00 variable manufacturing overhead $ .90 fixed manufacturing overhead $ 4.45 variable selling and administrative expenses $ 1.80 fixed selling and administrative expenses $ 3.00 the normal selling price is $19 per unit. the company's capacity is 133,200 units per year. an order has been received from a mail-order house for 2,400 units at a special price of $16.00 per unit. this order would not affect regular sales. required: 1. if the order is accepted, by how much will annual profits be increased or decreased? (the order will not change the company's total fixed costs.)