2,900 more units per year. Currently, the selling price per unit is Artisan Metalworks has a bottleneck in their production that occurs within the engraving department. Jamal Moore, the COO, is considering hiring an extra worker, whose salary will be $54,000 per year, to solve the problem. With this extra worker, the company could produce and $26.00 and the cost per unit is $7.75. Direct materials $3.40 Direct labor 1.10 Variable overhead 0.45 2.80 Fixed overhead (primarily depreciation of equipment) Total $7.75 Using the information provided, calculate the annual financial impact of hiring the extra worker. Profits Increase