Viceroy Inc. produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 60,000 units is as follows: the end of the year. There is no salvage value at the end of the investment's life. Direct materials $6.10 Direct labour 3.80 Variable manufacturing overhead 2.00 Fixed manufacturing overhead 4.20 Variable selling and administrative expense 2.50 Fixed selling and administrative expense 2.40 The normal selling price is $25 per unit. The company's capacity is 75,000 units per year. An order has been received for 15,000 units at a special price of $16 per unit. This order would not affect regular sales. If the order is accepted, by how much would annual profits increase or decrease? Show all workings for fullmarks(7marks)