10 Delta Company makes a single product. The costs of producing and selling each unit at the normal activity level of 60,000 units/year is: Direct Material Direct Labor Variable Manufacturing OH Fixed Manufacturing OH Variable Selling and Admin Expense Fixed Selling and Admin expense 4.5 3.3 2 252,000 2 144,000 Each unit usually sells for $21. The capacity is 75,000 units/year A mail order house has placed a special order for 15,000 units at a special price of $14/unit. This order would not affect regular sales. The order will not change the company's total fixed costs. They have the capacity and fixed costs would not be increased. There would be an additional shipping cost of these additional units of $1/unit Create an analysis showing the increase or decrease in company profits and your advice on acceptance or rejection of this order