Alpine Luggage has a capacity to produce 430,000 suitcases per year. The company is currently producing and selling 350,000 units per year at a selling price of $403 per case. The cost of producing and selling one case follows: Variable manufacturing costs $ 157 Fixed manufacturing costs 40 Variable selling and administrative costs 82 Fixed selling and administrative costs 22 Total costs $ 301 The company has received a special order for 30,000 suitcases at a price of $250 per case. It will not have to pay any sales commission on the special order, so the variable selling and administrative costs would be only $49 per suitcase. The special order would have no effect on total fixed costs. The company has rejected the offer based on the following computations: Selling price per case $ 250 Variable manufacturing costs 157 Fixed manufacturing costs 40 Variable selling and administrative costs 49 Fixed selling and administrative costs 22 Net profit (loss) per case $ (18 ) Required: a. What is the impact on profit for the year if Alpine accepts the special order?