Vermillion Metal Works received an offer from a big-box retail company to purchase 2,700 metal outdoor tables for $196 each.

Vermillion Metal Works accountants determine that the following costs apply to the tables:

Direct material $115

Direct labor 45

Manufacturing overhead 64

Total $224

Of the $64 of overhead, $13 is variable and $51 relates to fixed costs. The $51 of fixed overhead is allocated as $1.00 per direct labor dollar.

(a) What will be the real effect on profit if the order is accepted?

The profit will_______(increase or decrease) by $ _______