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Delta Company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 91,200 units per year is: 1.60 Direct materials Direct labor 3.00 .90 Variable manufacturing overhead Fixed manufacturing overhead 3.35 Variable selling and administrative expenses 1.70 Fixed selling and administrative expenses 2.00 The normal selling price is $19 per unit. The company's capacity is 123,600 units per year. An order has been received from a mail-order house for 2,700 units at a special price of $16.00 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 company's total fixed costs.) by Annual profits would