EspressoMetal Works received an offer from a big-box retail company to purchase2,760metal outdoor tables for $200each.EspressoMetal Works accountants determine that the following costs apply to the tables:

Direct material $118

Direct labor 46

Manufacturing overhead 65

Total

$229

Of the $65of overhead, $13is variable and $52relates to fixed costs. The $52of fixed overhead is allocated as $1.02per direct labor dollar.

(a)What will be the real effect on profit if the order is accepted?

The profit willselect an optionincrease or decreaseby $