QUESTION 31 Chang Industries has received a special order for 1,000 units of its product at a special price of $18. The product normally sells for $21 and has the following manufacturing costs: Per unit D. Direct materials $ 17.00 Direct labor 3.60 Variable manufacturing overhead 4.40 Fixed manufacturing overhead 5.00 Unit cost $ 20.00 Assume that Chang Industries has sufficient capacity to the order without harming normal production and sales and all fixed overhead is unavoidable. If Chang Industries accepts the order, how much will the company's short-term profit increase