Harcourt Manufacturing (HM) has the capacity to produce 10,400 fax machines per year. HM currently produces and sells 7,400 units per year. The fax machines normally sell for $140 each. Modem Products has offered to buy 2,400 fax machines from HM for $80 each. Unit-level costs associated with manufacturing the fax machines are $23 each for direct labor and $48 each for direct materials. Product-level and facility-level costs are $54,000 and $69,000, respectively. How much would profit increase (decrease) if HM accepted this special order