Blowing Sand Company has just recelved a one-time offer to purchase 11,000 units of its Gusty model for a price of $38 each. The Gusty model normally sells for $46 and costs $42 to produce ( $34 in variable costs and $8 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