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 106,800 units per year is: Direct materials Direct labor Variable manufacturing overheac Fixed manufacturing overhead Variable selling and administrative expenses $1.50 Fixed selling and administrative expenses $ 2.00 $ 2.40 $3.00 $ .80 $4.65 The normal selling price is $25 per unit. The company's capacity is 140,400 units per year. An order has been received from a mail-order house for 2,800 units at a special price of $22.00 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.) Annual profits would increase