A company has received a special order for 3,200 units of its product at a special price of $230. The product normally sells for $240 and has the following manufacturing costs: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit cost Per unit $ 84 46 35 16 $181 Assume that all fixed overhead is unavoidable. Two requirements (scroll down to the bottom): a. Assume the company has excess capacity. If it accepts the order, what effect will the order have on the company's short-term profit?