Delta Company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 102,000 units per year is: 2.20 Direct materials 4.00 Direct labor 70 Variable manufacturing overhead 3.85 Fixed manufacturing overhead Variable selling and administrative expenses 1.20 Fixed selling and administrative expenses 3.00 The normal selling price is $23 per unit. The company's capacity is 123,600 units per year. An order has been received from a mail-order house for 1,800 units at a special price of $20.00 per unit. This order would not affect regular sales. Required: 1. If the order is accepted, by how much will annual profits be increased or decreased? (The order will not change the company's total fixed costs.) by Annual profits would