value: 10.00 points Delta Company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 98,400 units per year is: 1.60 Direct materials 4.00 Direct labor .90 Variable manufacturing overhead 3.65 Fixed manufacturing overhead Variable selling and administrative expenses 1.60 Fixed selling and administrative expenses 3.00 The normal selling price is $18 per unit. The company's capacity is 123,600 units per year. An order has been received from a mail-order house for 2,100 units at a special price of $15.00 per unit. This order would not affect regular sales. Required: 1. If the order is accepted by how much will annual profits b increased or decreased? (The order will not change the company's total fixed costs.) Annual profits would Increase by