A company has the following data relating to the product they manufacture: Selling price Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Per Unit: $85 36 15 10 8 They have an opportunity to fill an order of 500 customized units for a new customer at a price of $60 per unit. In addition to their normal expenses, the company would also need to pay $2,000 to a designer to customize the product in order to fill this order. The company currently produces 20,000 units per year and has capacity to produce 22,000 units. Required: Should this order be accepted? By how much will total profit increase or decrease if this order is filled? (6 marks)