By The has received a special order for 110 units of its product. The selling price of this special order is $2,200 per unit. Big Top normally sells this product for $2.700 per unit and has the following cost structure: Per unit Direct materials $ 740 Direct labor 440 Variable manufacturing overhead 540 Fixed manufacturing overhead 640 Unit cost $2, 360 Assume that Big Top has excess capacity to handle this special order. If Big Top accepts the order, how would the company's short-term profits change? Multiple Choice O $17.600 increase O $52,800 increase O $70,400 decrease O $17.600 decrease