One of the parts North Company sells has a unit manufacturing cost of $2.50 ($1.50 per unit variable manufacturing cost + $1.00 per unit fixed manufacturing cost); the unit fixed manufacturing costs is determined by dividing the total fixed manufacturing cost of $100,000 by the 100,000 units produced per month. North Company received a special order for 10,000 parts at $2.25 each. These units could be produced with currently idle capacity. Marketing, administrative, and the total fixed manufacturing costs of $100,000 would not be affected by accepting the order, nor would accepting this special order affect the regular market for this part. If the special order is accepted, operating profit will O 1) decrease $2,500 2) decrease $15,000 3) increase $7,500 4) increase $22,500