Panthers Co. has received a special order for 2,600 units of its product at a special price of $170. The product normally sells for $240 and has the following manufacturing costs:

	Per unit
Direct materials		$	67
Direct labor			30
Variable manufacturing overhead			43
Fixed manufacturing overhead			65
Unit cost		$	205

Assume that Panthers Co. has sufficient idle capacity to fill the order without harming normal production and sales. If Panthers Co. accepts the order, what effect will the order have on the companys short-term profit?

• $78,000 increase

• $182,000 decrease

• $91,000 decrease

• $91,000 increase