2. 15.000 points 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 94,800 units per year is: Direct materials 1.80 Direct labor Variable manufacturing overhead 70 Fixed manufacturing overhead 4.35 Variable selling and administrative expenses 1.70 Fixed selling and administrative expense 1.00 The normal selling price is $21 per unit. The company's capacity is 122,400 units per year. An order has been received from a mail-order house for 2,300 units at a special price of $18.00 per unit. This order would not affect regular sales. Required: change the company's total fixed costs.) nual profits would