Walnut has received a special order for 2,500 units of its product at a special price of $170. The product normally sells for $210 and has the following manufacturing costs:

	Per unit
Direct materials		$	62
Direct labor			30
Variable manufacturing overhead			40
Fixed manufacturing overhead			75
Unit cost		$	207

Walnut is currently operating at full capacity and cannot fill the order without harming normal production and sales. If Walnut accepts the order, what effect will the order have on the companys short-term profit?

Multiple Choice

• $92,500 increase

• Zero

• $92,500 decrease

• $100,000 decrease