A customer has requested that Lewelling Corporation fulfill a special order for 9,000 units of one of its products for $20.50 a unit. Its normal product cost per unit cost consists of the following:

Direct materials $3.10

Direct labor 1.50

Variable manufacturing overhead 6.40

Fixed manufacturing overhead 3.40

Unit product cost $14.40

Direct labor is a variable cost and the special order would have no effect on the company's total fixed manufacturing overhead costs or other sales. The customer would like modifications made to the product that would increase the variable costs by $5.00 per unit and would require an investment of $36,000 in special molds that would have no salvage value. The company has ample spare capacity for producing the special order. What is the annual financial advantage (disadvantage) for Lewelling from accepting this special order?