Sales are low because of a recession. Costs are $14 per unit, which consists of $8 direct labor per unit, $1 direct materials per unit, $2 variable overhead per unit, and $3 fixed overhead per unit. The regular selling price is $20 per unit. A large retail chain offered to buy 1,000 units from you at a discounted price of $14. Assume that you have enough spare capacity to fulfill this special order. If you accept the special order in the short term, profit will: decrease by $3.000 increase by $6.000 decrease by $6,000 O remain the same increase by $3,000 Total fixed manufacturing overhead is $20,000. Beta Company allocates its fixed manufacturing overhead based on direct labor hours. The direct labor wage is $6 per hour. Total direct labor hours are 4,000 hours. Compute the allocation rate for fixed manufacturing overhead. O $20,000 per hour $11 per hour O $5 per hour $6 per hour $5.000 per hour