Delta Company produces a single product. The cost of producing and selling a single unit ofthis product at the company's normal activity level of 60,000 units per year is: E.___v . _....._ . __ .. .. . _ _. Per Unit Direct materials $6.10 Direct labour 4.80 Variable manufacturing overhead 2.90 Fixed manufacturing overhead 4.26 Variable selling and administrative expenses 1.50 Fixed selling and administrative expenses 2.46 rec _ s: , . s , The normal selling price is $21 per unit. The company's capacity is 75,000 units per year. An order has been received from a mail-order house for15.000 units at a special price of $14.00 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.) E: r