CovingtonMetal Works received an offer from a big-box retail company to purchase3,840metal outdoor tables for $272each.CovingtonMetal Works accountants determine that the following costs apply to the tables:

Direct material $172

Direct labor 64

Manufacturing overhead 90

Total $326

Of the $90of overhead, $18is variable and $72relates to fixed costs. The $72of fixed overhead is allocated as $1.38per direct labor dollar.

(a)What will be the real effect on profit if the order is accepted?

The profit willincrease or decreaseby $

.