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?

$14,400 decrease

$63,600 decrease

$49,200 increase

$14,400 increase