1 Clarkson Technology has received a request for a special order of 6,000 units of product H31 for $21.20 each. Product H31's unit product cost is $16.20, determined as follows: Direct materials $6.10 Direct labor $4.20 Variable manufacturing $2.30 overhead Fixed manufacturing $3,60 overhead Unit product $16.20 cost The special order would have no effect on the company's total fixed manufacturing overhead costs. The customer has requested modifications to product H31 that would increase its variable costs by $4.20 per unit and require an investment of $42,600 in special equipment that would have no salvage value. The company has enough capacity to produce the special order without interfering with its regular sales. The annual financial advantage or disadvantage of accepting this special order would be: $18,600 disadvantage O $16,200 disadvantage $30,000 advantage $5,400 advantage O None of the above