Foress Metal Works received an offer from a big-box retail company to purchase 2,520 metal outdoor tables for $184 each. Foress Metal Works accountants determine that the following costs apply to the tables:

Direct material			$106
Direct labor			42
Manufacturing overhead			59
	Total		$207

Of the $59 of overhead, $12 is variable and $47 relates to fixed costs. The $47 of fixed overhead is allocated as $0.94 per direct labor dollar. (a) What will be the real effect on profit if the order is accepted?

The profit will select an option increasedecrease by $enter a dollar amount .