Alpine Luggage has a capacity to produce 440,000 suitcases per year. The company is currently producing and selling 360,000 units per year at a selling price of $396 per case. The cost of producing and selling one case follows: Variable manufacturing costs $ 163 Fixed manufacturing costs 38 Variable selling and administrative costs 79 Fixed selling and administrative costs 20 Total costs $ 300 The company has received a special order for 30,000 suitcases at a price of $249 per case. It will not have to pay any sales commission on the special order, so the variable selling and administrative costs would be only $51 per suitcase. The special order would have no effect on total fixed costs. The company has rejected the offer based on the following computations: Selling price per case $ 249 Variable manufacturing costs 163 Fixed manufacturing costs 38 Variable selling and administrative costs 51 Fixed selling and administrative costs 20 Net profit (loss) per case $ (23 ) Required: a. What is the impact on profit for the year if Alpine accepts the special order