Adams Corporation makes 8,000 units of part G25 each year. This part is used in one of the company's products. The company's Accounting Department reports the following costs of producing the part at this level of activity: Per Unit Direct materials Direct labor. Variable manufacturing overhead. Supervisor's salary. Depreciation of special equipment Allocated general overhead $6.70 $8.10 $1.10 $2.00 $4.20 $2.10 An outside supplier has offered to make and sell the part to the company for $21.20 each. If this offer is accepted, the supervisor's salary can be avoided. The allocated general overhead represents fixed costs of the entire company; however, if the outside supplier's offer were accepted, only $2,000 of these allocated general overhead costs would be avoided. In addition, the space used to produce part G25 would be used to make more of one of the company's other products, generating an additional segment margin of $15,000 per year for that product. The annual financial advantage (disadvantage) for the company as a result of buying part G25 from the outside supplier should be Wilson Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's capacity level of 42,000 units per month is as follows: Direct materials Direct labor ...... Variable manufacturing overhead. Fixed manufacturing overhead... Variable selling & administrative expense Fixed selling & administrative expense $43.60 $8.30 $1.30 $17.70 . $2.20 $10.00 The company currently sells 40,000 units at the normal selling price of the product is $90.10 per unit. An order has been received from an overseas customer for 2,200 units to be delivered this month at a special discounted price. The variable selling and administrative expense would be $1.40 less per unit on this order than on normal sales and the special discounted price on the special order is $78.40 per unit. The monthly financial advantage (disadvantage) for the company as a result of accepting this special order should be