Adler Company manufactures a product with a unit variable cost of $50 and a unit sales price of $88. Fixed manufacturing costs were $240 000 when 10 000 units were produced and sold. The company has a one-time opportunity to sell an additional 3 000 units at $70 each in a foreign market which would not affect its present sales. If the company has sufficient capacity to produce the additional units, acceptance of the special order would affect profit as follows: Profit would increase by $12 000. Profit would increase by $60 000. Profit would increase by $210 000. Profit would decrease by $12000.