Pinto Co. has received a special order for 2,000 units of its product at a special price of $220. The product normally sells for $290 and has the following manufacturing costs:

Per unit Direct materials $ 75 Direct labor 45 Variable manufacturing overhead 62 Fixed manufacturing overhead 72 Unit cost $ 254

Assume that Pinto Co. has sufficient capacity to fill the order without harming normal production and sales. If Pinto Co. accepts the order, what effect will the order have on the companys short-term profit?

Multiple Choice

$76,000 increase

$140,000 decrease

$68,000 decrease

$68,000 increase