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 86,400 units per year is: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses S 1.20 Fixed selling and administrative expenses $1.00 $1.50 $2.00 $ .90 $ 3.55 The normal selling price is $22 per unit. The company's capacity is 103,200 units per year. An order has been received from a mail-order house for 1,400 units at a special price of $19.00 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 by