A special order was received by Key Exchange Corporation for 5,400 cases of Key Ring 0322 for $28.40 each. The product costs associated with Key Ring 0322 are $27.85 per case and are made up of: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Product cost per case $ 3.30 8.60 7.70 8.25 $27.85 Direct labor is considered to be a variable cost. The Key Exchange Corporation's total fixed manufacturing overhead costs would not be affected by this special order, since the company has sufficient excess capacity. The customer has requested some personalization of the key rings that would increase the variable costs by $4.70 per case and Key Exchange Corporation would have to purchase some additional personalization equipment that would cost $14,000 and would have no future use or salvage value. The Key Exchange Corporation's other sales would not be affected by this special order. If the Key Exchange accepts this special order, the financial advantage (or disadvantage) for the year would be: Multiple Choice $(98,550)