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 94,800 units per year is: Direct materials 1.80 2.00 Direct labor .70 Variable manufacturing overhead 4.35 Fixed manufacturing overhead Variable selling and administrative expenses 1.70 Fixed selling and administrative expenses 1.00 The normal selling price is $21 per unit. The company's capacity is 122,400 units per year. An order has been received from a mail-order house for 2,300 units at a special price of $18.00 per unit. This order would not affect regular sales. Required: annual profits be increased or decreased? The order w not 1. If the order is accepted, by how much wi change the companys total fixed costs.) Annual profits would