Smooth Move Company manufactures professional paperweights and has been approached by a new customer with an offer to purchase $15,000$ units at a perunit $7\mathrm{.}00.$ The new customer is geographically separated from Smooth Move's other customers, and existing sales will not be affected. Smooth Move normally produc $84,000$ units but plans to produce and sell only $65,000$ in the coming year. The normal sales price is $$12$ per unit. Unit cost information is as follows: Direct materials $3\mathrm{.}10$ Direct labor $2\mathrm{.}75$ Variable overhead $1\mathrm{.}15$ Fixed overhead $1\mathrm{.}80$ Total $8\mathrm{.}80$ Suppose a customer wants to have its company logo affixed to each paperweight using a label. Smooth Move would have to purchase a special logo labeling machine will cost $$12,000.$ The machine will be able to label the $15,000$ units and then it be scrapped $($with no further value$).$ No other fixed overhead activities will be incurredIn addition $,$ each special logo requires additional direct materials of $0\mathrm{.}20$ Required: CONCEPTUAL CONNECTION : Should Smooth Move accept the special order? By how much will profit increase or decrease if the order is accepted $?$ If your answer is decrease $,$ enter negative value