Blowing Sand Company has just received a one-time offer to purchase 10,400 units of its Gusty model for a price of $35 each. The Gusty model normally sells for $43 and costs $39 to produce ( $29 in variable costs and $10 of fixed overhead). Because the offer came during a slow production month, Blowing Sand has enough excess capacity to accept the order. Required: 1. Should Blowing Sand accept the special order? 2. Calculate the increase or decrease in short-term profit from accepting the special order