Walnut has received a special order for 2,800 units of its product at a special price of $245. The product normally sells for $290 and has the following manufacturing costs:

	Per unit
Direct materials		$	63
Direct labor			58
Variable manufacturing overhead			68
Fixed manufacturing overhead			91
Unit cost		$	280

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?

$126,000 decrease

$98,000 increase

$98,000 decrease

Zero