5.A customer has requested that Byrd Corporation fill a special order for 9,000 units of product S51 for $20.50 a unit. Product S51's normal unit product cost is $14.40:

Direct materials

$

3.10

Direct labor

1.50

Variable overhead

6.40

Fixed overhead

3.40

Unit product cost

$

14.40

The customer would like modifications made to product S51 that would increase the variable costs by $5.00 per unit and that would require an investment of $36,000 in special molds that would have no salvage value. The annual financial advantage (disadvantage) for the company as a result of accepting this special order should be:

Group of answer choices

$4,500

$(26,100)

$54,900

$(9,900)