At Ariel's Treasures current activity level of 8,000 units per month, the costs of producing and selling one unit of product are as follows: Direct materials $5.00 Direct labour 6.00 Manufacturing overhead 10.00 Variable selling and administrative costs 3.00 Fixed selling and administrative costs 4.00 The manufacturing overhead is 90% fixed and 10% variable. The normal selling price is $26 per unit. An order has been received from a potential customer overseas for 4,000 units at a price of $24.00 per unit. The company has excess capacity and can handle the special order and accepting this special order will not affect regular sales. Required: a. Should Ariel's Treasures accept the special order? (the company's fixed costs would not change) Show all calculations. + b. If the order is accepted, by how much would the company's monthly profits increase or decrease