Exercise 1) Cade Corp, has a plant capacity of 200,000 units per month. Unit costs at capacity are: Direct materials $6.00 Direct labor 5.00 Variable overhead 4.00 Fixed overhead 2.00 Marketing-fixed 6.00 Marketing/distribution-variable 4.60 Current monthly sales are 190,000 units at $30.00 each. Keegan, Inc., has contacted Cade Corp, about purchasing 3,300 units at $27.50 each. Current sales would not be affected by the one-time-only special order. What is Cade Corp's change in operating profits if the one-time-only special order is accepted