Q 1.147: Determine the percent increase or decrease in total gross profit if a special order is accepted, given the following: Current Capacity: Selling Price: Total Costs per Unit: Direct Materials 40,000 units $40 per unit $12 Direct Labor $6 $10 $4 Variable Overhead Fixed Overhead Total Cost per Unit: Special Order Under Consideration: Selling Price Offered: $32 8,000 Units $30 per unit Acceptance of the order will not cause the manufacturer to exceed normal capacity. A 5% increase B 0%, the order should not be accepted C 22.2% increase D 5% decrease