Roger Tax Service prepares tax returns for small businesses. The cost of preparing 800 tax returns in the prior year was:

Direct labor		$	332,000
Variable overhead			299,200
Fixed overhead			247,000
Total cost		$	878,200

At the start of the current year, the company received an offer from Advantage Business, a firm that provides bundled services to businesses. Advantage wants Roger Tax Service to prepare tax returns for its 170 small-business clients. Roger Tax Service has the capacity to prepare up to 1,000 returns in a given year, so this special order would not take away revenue from any of Roger Tax Services current clients. Advantage is willing to pay $900 per tax return. What will be the effect on Roger Tax Services profit if it agrees to prepare returns for the 170 clients of Advantage Business? (Enter decrease in profit using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Profit will

increasedecrease

by $

per year.