Direct materials $ 1.80 Direct labor $ 4.00 Variable manufacturing overhead $ 1.00 Fixed manufacturing overhead $ 4.85 Variable selling and administrative expenses $ 1.60 Fixed selling and administrative expenses $ 3.00 The normal selling price is $23 per unit. The companys capacity is 123,600 units per year. An order has been received from a mail-order house for 2,300 units at a special price of $20.00 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.)