Baker Company, an Ohio company that sells a branded product regionally to retail customers in Midwest. It normally sells its product for $40 per unit; however, it has received a one-time offer from a private-brand company on the West Coast to buy 5,000 units at $25 per unit. Even though the company has excess capacity to produce the units, the president of the company immediately rejected the offer; however, the chief accountant stated that it might be a profitable opportunity for the company, even though $25 is below its unit cost of $26, calculated as follows

Cost
Direct material	$12.00
Direct labor	8.00
Depreciation and other fixed costs	6.00
Total unit cost	$26.00

Calculate the net advantage (disadvantage) of accepting the special order:

Group of answer choices

$5,000

($5,000)

$25,000

($25,000)