bCane Company manufactures two products called Alpha and Beta that sell for $$190$ and $$155,$ respectively. Each product uses only one type of raw material that costs $$8$ per pound. The company has the capacity to annually produce $122,000$ units of each product. Its average cost per unit for each product at this level of activity are given below:

Alpha Beta

Direct materials $ $40$ $ $24$

Direct labor $3428$

Variable manufacturing overhead $2119$

Traceable fixed manufacturing overhead $2932$

Variable selling expenses $2622$

Common fixed expenses $2924$

Total cost per unit $ $179$ $ $149$

The company considers its traceable fixed manufacturing overhead to be avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars.

$4.$ Assume that Cane expects to produce and sell $104,000$ Betas during the current year. One of Cane$$s sales representatives has found a new customer who is willing to buy $3,000$ additional Betas for a price of $$62$ per unit. What is the financial advantage $($disadvantage$)$ of accepting the new customer's order?