Ross has received a special order for 16,000 units of its product at a special price of $19. The product normally sells for $23 and has the following manufacturing costs:

	Per unit
Direct materials		$	9
Direct labor			6
Variable manufacturing overhead			3
Fixed manufacturing overhead			3
Unit cost		$	21

Assume that Ross has sufficient capacity to fill the order. If Ross accepts the order, what effect will the order have on the companys short-term profit?

$80,000 increase

$32,000 decrease

$16,000 increase

$35,000 decrease