Smooth Move Company manufactures professional paperweights and has been approached by a new customer with an offer to purchase $15,000$ units at a per$-$unit price of $$9\mathrm{.}00.$ The new customer is geographically separated from Smooth Move's other customers, and existing sales will not be affected. Smooth Move normally produces $95,000$ units but plans to produce and sell only $65,000$ in the coming year. The normal sales price is $$16$ per unit. Unit cost information is as follows:

Direct materials $$3\mathrm{.}10$

Direct labor $2\mathrm{.}25$

Variable overhead $1\mathrm{.}15$

Fixed overhead $1\mathrm{.}80$

Total $$8\mathrm{.}30$

If Smooth Move accepts the order, no fixed manufacturing activities will be affected because there is sufficient excess capacity.

Required:

$1.$ What are the alternatives for Smooth Move?

$2.$ CONCEPTUAL CONNECTION: Should Smooth Move accept the special order?

By how much will profit increase or decrease if the order is accepted?

$fill in the blank $4$