Delta Company produces a single product. The cost of producing and selling a single unit of this product at the companys normal activity level of 108,000 units per year is:

Direct materials	$	2.20
Direct labor	$	3.00
Variable manufacturing overhead	$	.80
Fixed manufacturing overhead	$	3.25
Variable selling and administrative expenses	$	1.20
Fixed selling and administrative expenses	$	2.00

The normal selling price is $25 per unit. The companys capacity is 126,000 units per year. An order has been received from a mail-order house for 1,500 units at a special price of $22.00 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 companys total fixed costs.)