answer the question in english,show the calculate and formula. the answer is net income decrease 27000.

QUESTION 4 Mogadewa Sdn Bhd (MSB) produces complete and high quality painting sets. The company's maximum production capacity is 180,000 sets a year. The company operated at a rate of 50% to 70% in 2005. The income projection for each level of capacity is as below: 50% Capacity level VY Sales Cost of goods sold Gross profit Sales and administration expenses Net profit RM 900,000 (450,000) 450,000 (310,000) 140,000 70% RM 1,260,000 (586,800) 673,200 (418,000) 255,200 Sales and administration expenses include a 10% of sales commission for marketing agents. Sales commision is based on the amount of painting sets sold. In 2006, the company's directors predicted the company's production to be at 70% of its maximum production capacity. In 2006, MSB received a special order of 54,000 painting sets at RM7 per set. The sales manager suggested that this special order be rejected as it was offered at a lower price than the company's regular price. No sales commission is paid for special orders. Required: Calculate any increase or decrease in the net profit of the company if such special order is received. Based on your answer, decide if the special order was accepted or rejected. [10 marks]