Shown below are projected revenues and costs based on last year's income statement (8,000 units) and practical capacity (10,000 units). The costs are either variable, fixed, or mixed. You need to determine what the cost type is based on the cost behavior. Last Year 8,000 units Total Per Unit $ 800,000 $ 100.00 Practical Capacity 10,000 units Total Per Unit $ 1,000,000 $ 100.00 Revenue Costs: Direct material Direct labor Manufacturing overhead Selling expenses Admin expenses Total costs Pre-tax profit 200,000 25.00 160,000 20.00 180,000 22.50 40,000 5.00 50,000 6.25 630,000 $ 78.75 170,000 250,000 25.00 200,000 20.00 200,000 20.00 50,000 5.00 50,000 5.00 $ 750,000 $ 75.00 $ 250,000 $ $ Assume that Hartford expects to sell the same number of units as last year in their normal distribution channels (8,000 units). They have received an offer from a one-time customer (not part of their normal customer mix) to buy 1,000 units (additional to their expected normal sales of 8,000 units) at a price of $71 per unit. By how many dollars would pre-tax profit increase or decrease if Harford accepts the special order? Show calculations. (12 pts)