A company makes a product and sells it for $48/unit. The costs to make the product are $20 for direct materials, $8 for direct labor, and $15 for manufacturing overhead for a total cost of $40/unit. Of the manufacturing overhead, $5/unit is variable while the remainder is fixed and is constant within the relevant range. A customer would like to buy 300 units of a special version of the item for $39/unit. Enough capacity exists to fulfill the order without reducing normal production. The special version would cost $1/unit more in direct labor and a special manufacturing tool costing $1,750 would also be needed. That tool would have no other purpose following the production of the special order. This order will have no impact on future sales to this or any other customer. Should the special order be accepted (Yes or No)? What is the financial advantage (disadvantage) of doing so