3. The Smith Company that makes and sells tables has the following costs: $52 42 Cost per unit of tables: Direct materials Direct labor (all variable) Variable manufacturing overhead Fixed manufacturing overhead Variable marketing costs Fixed marketing costs 16 10 Total cost per unit $135 The Smith Company normally sells these tables for $200 each. The company has just received a special order from a customer for 300 tables, but the customer only wants to pay $130 per table. Because the tables would have a different design than the tables the Smith Company normally sells, the company will need to buy a special tool to make the tables, and this tool will be discarded after the 300 tables are made. No marketing costs will be incurred for this order, and the company has enough spare capacity to accept this order and still satisfy all of its other customers. If the special tool costs $2,000, how much will the Smith Company's profit increase or decrease if it accepts the order and sells the 300 tables to this customer for $130 each? A) $3,500 decrease B) $1,500 decrease C) $4,000 increase D) $6,000 increase