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 96,000 units per year is: Direct materials Direct labor $1.70 3.00 $ Variable manufacturing overhead $.80 4.05 Fixed manufacturing overhead $ Variable selling and administrative $1.30 expenses Fixed selling and administrative expenses 2.00 $ The normal selling price is $20 per unit. The company's capacity is 111,600 units per year. An order has been received from a mail-order house for 1,300 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.) Annual profits would by