Wiley 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 55,000 units per year is: The normal selling price is $21 per unit. The company's capacity is 75,000 units per year. An order has been received from a mail-order house for 15,000 units at a special price of $14.00 per unit. This order would not affect regular sales. Direct materials Direct labor . Variable manufacturing overhead Fixed manufacturing overhead .... Variable selling and administrative expense . . . $1.50 Required: Conduct an analysis to show by how much will annual profits be increased or decreased due to the special order. Do you recommend the company to accept or reject the special order