Alanwar Company produces 1,800 units of a special spare part that it uses in the production of its X-700 product. The unit cost of this spare part when producing 1,800 units follows:

Direct materials

$ 7 / unit

Direct labor

$ 4 / unit

Variable manufacturing overhead

$ 6 / unit

Fixed manufacturing overhead

$ 5 / unit

Total Cost / Unit

$ 22 / unit

A supplier approached Alanwar Company and offered to sell Alanwar all its needs of the spare part at only $18 per unit. If Alanwar accepts this offer it will stop manufacturing the spare part. However, the fixed manufacturing overhead cost will continue. What is the effect of accepting the suppliers offer on the profit?