Sidney Partners (SP) received an order for 1,000 motors from an international customer outside their normal customer base area. They have idle capacity enough to make these motors without disturbing existing markets. Last year, SP cost to make these motors was:
|Variable Manufacturing Overhead||\$250|
|Fixed Manufacturing Overhead||\$350|
|Total cost per unit||\$1,300|
SP's normal pricing is \$1,800 but the customer has only agreed to pay \$1,600 per unit. What is the impact on SP's profits if they accept and make this order?
Enter as a positive (increase to profits) or a negative amount (decrease to profits). Enter as a whole number, without dollars signs or commas.