Cranberry has received a special order for 120 units of its product at a special price of $1,800. The product normally sells for $2,300 and has the following manufacturing costs:

	Per unit
Direct materials	$630
Direct labor	330
Variable manufacturing overhead	430
Fixed manufacturing overhead	530
Unit cost	$1,920

Assume that Cranberry has sufficient capacity to fill the order without harming normal production and sales. If Cranberry accepts the order, what effect will the order have on the companys short-term profit?

$49,200 increase

$14,400 increase

$14,400 decrease

$63,600 decrease