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 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Feling and Variable seling and administrative expense S 1.80 $ 3.00 S 90 S 3 95 S 1.90 S 2.00 Fixed selling and administrative expense The normal selling price is $25 per unit. The company's capacity is 128,400 units per year. An order has been received from a mail-order house for 2.200 units at a special price of $22.00 per unit. This order would not affiect 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.)