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 100,800 units per year is: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses $ 2.10 Fixed selling and administrative expenses $ 2.00 $ 2.00 $ 3.00 $ .70 $4.85 The normal selling price is $20 per unit. The company's capacity is 128,400 units per year. An order has been received from a mail-order house for 2,300 units at a special price of $17.00 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.) nnual profits would by