Cranberry has received a special order for 180 units of its product at a special price of $1,600. The product normally sells for $2,100 and has the following manufacturing costs:

	Per unit
Direct materials		$	610
Direct labor			310
Variable manufacturing overhead			410
Fixed manufacturing overhead			510
Unit cost		$	1,840

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?

$43,200 increase

$48,600 increase

$43,200 decrease

$91,800 decrease