Andretti Company produces and sells a single product called a Dak. The company normally produces and sells 60,000 Daks each year at a selling price of $32 per unit. The company's unit costs at this level of activity are given below:

Direct materials	$10.00
Direct manufacturing labor	4.50
Variable manufacturing overhead	2.30
Fixed manufacturing overhead	5.00	($300,000 total)
Variable selling expenses	1.20
Fixed selling expenses	3.50	($210,000 total)
Total cost per unit	$26.50

A number of questions related to the production and sale of Daks follow. Each question is independent.

1. Due to a supply shortage, Andretti Company is unable to purchase more material for the production of Daks for the next two months. Andretti Company has enough material on hand to operate at 30% of normal levels for the two-month period. As an alternative, Andretti could close its plant down entirely for the two months. If the plant were closed, fixed manufacturing overhead costs would continue at 60% of their normal level during the two-month period and fixed selling expenses would be reduced by 20% during the two-month period.

A. What is the increase (decrease) in profit from closing the plant for two months (versus continuing to operate)?

B. List two qualitative factors that Andretti should consider when deciding whether to close down the plant for two months?