7. Montoya Enterprises produces a sword that sells for $200. Although the company's production capacity is 3,000 swords per year, only 2,500 swords are currently being produced and sold. Humperdinck Corporation has offered to purchase 500 swords as a one- time special purchase at a price of $160 per sword. If the special order is accepted, Montoya Enterprises will have to incur additional fixed costs of $1,000. At Montoya's current level of production (2,500 swords), the Montoya Enterprises incurs the following costs: Direct materials $200,000 $100,000 $ 50,000 $ 85,000 Direct labor Variable factory overhead Fixed factory overhead What is the financial advantage (disadvantage) for Montoya's Enterprises' as a result of accepting this special order