Ross has received a special order for $18,000$ units of its product at a special price of $$17.$ The product normally sells for $$22$ and has the following manufacturing costs:

Per unit

Direct materials $ $5$

Direct labor $4$

Variable manufacturing overhead $4$

Fixed manufacturing overhead $7$

Unit cost $ $20$

Assume that Ross has sufficient capacity to fill the order. If Ross accepts the order, what effect will the order have on the company$$s short$-$term profit?

Multiple Choice

$$54,000$ decrease

$$162,000$ increase

$$72,000$ increase

$$36,000$ decrease