39) The Melville Corporation mode l e de called a Pong. Melville has the capacity to produce 60,000 Pongs each year. If Melville produces at capacity, the per produce and sell one Pong are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling expense Fixed selling expense received by Melville from The regular selling price for one Pong is $80. A special order has been received by If this special order is accepted, the Mowen Corporation to purchase 6,000 Pongs next year. If this special order is accepte variable selling expense will be reduced by 75%. However, Melville will have to pure specialized machine to engrave the Mowen name on each Pong in the special on machine will cost $9,000 and it will have no use after the special order is filled. This order is still within the relevant range for the company. Assume Melville anticipates selling only 50,000 units of Pong to regular customers next year Mowen Corporation offers to buy the special order units at $65 per unit, the annual financial advantage (disadvantage) for the company as a result of accepting this special order should be: A) $60,000 B) ($90,000) C) $159,000 D) $36,000