Carpenter Company produces a single product. The cost of producing and selling a single unit of this product at the companys normal activity level of 60.000 units per year is: Direct Material $ 6.10 Direct Labor $ 3.80 Variable manufacturing Overhead $ 2.00 Fixed Manufacturing Overhead $ 5.20 Variable selling and administrative expense $ 2.50 Fixed Selling and administrative expense $ 3.40 The normal selling price is $25 per unit. The companys capacity until 80.000 units per year. An special order has been received for 15.000 units at a special price $ 14.00 per unit. This order would not affect regular sales. Required: a. If the order is accepted, how much will annual profit will increased or decreased? (Note: The order will not change the companys total fixed costs) b. Assume that youre responsible to accept or reject this special orders, based on your answer in point a, what will be your decision? Explain your decision.