Ross has received a special order for 18,000 units of its product at a special price of $17. The product normally sells for $22 and has the following manufacturing costs:

	Per unit
Direct materials		$	5
Direct labor			4
Variable manufacturing overhead			4
Fixed manufacturing overhead			7
Unit cost		$	20

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?

Multiple Choice

• $36,000 decrease

• $54,000 decrease

• $162,000 increase

• $72,000 increase