Assume that Massa Inc. has sufficient capacity to fill the order without harming normal production and sales. If Massa Inc accepts the order what effect will the order have on the company's short-term profit? Per Unit Direct materials $30 Direct labor $20 Variable manufacturing overhead $15 Fixed manufacturing overhead $25 Unit Cost $90 a. $50,000 decrease b. $20,000 increase OC $30,000 increase O d. $30,000 decrease