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 100,800 units per year is:

Direct materials	$	1.60
Direct labor	$	4.00
Variable manufacturing overhead	$	.80
Fixed manufacturing overhead	$	3.65
Variable selling and administrative expenses	$	2.00
Fixed selling and administrative expenses	$	3.00

The normal selling price is $24 per unit. The companys capacity is 118,800 units per year. An order has been received from a mail-order house for 1,500 units at a special price of $21.00 per unit. This order would not affect regular sales.

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.)