?Cane Company manufactures two products called Alpha and Beta that sell for $$190$ ?and $$155,$ ?respectively. Each product uses only one type of raw material that costs $$8$ ?per pound. The company has the capacity to annually produce $122,000$ ?units of each product. Its unit costs for each product at this level of activity are given below:

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? Alpha Beta

? Direct materials $ $40$ ? $ $24$ ?

? Direct labor $3428$ ?

? Variable manufacturing overhead $2119$ ?

? Traceable fixed manufacturing overhead $2932$ ?

? Variable selling expenses $2622$ ?

? Common fixed expenses $2924$ ?

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? Total cost per unit $ $179$ ? $ $149$ ?

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The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are deemed unavoidable and have been allocated to products based on sales dollars.

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$3.$ ?

Assume that Cane expects to produce and sell $94,000$ ?Alphas during the current year. One of Cane's sales representatives has found a new customer that is willing to buy $24,000$ ?additional Alphas for a price of $$136$ ?per unit. If Cane accepts the customer$$s offer, how much will its profits increase or decrease?