1,800 units Demand (annual) Capacity (annual) Selling price 2,000 units Variable cost $42 per unit $12 per unit $ 1,420 Fixed costs An order for 500 units has come in and the client will only accept the full order of #500 and wants a deal at $28 per unit. What is the net financial impact of accepting this order? $1,000 $(1,000) $53,000 $77,000 $23,000