Cane Company manufactures two products called Alpha and Beta that sell for $185 and $150, respectively. Each product uses only one type of raw material that costs $8 per pound. The company has the capacity to annually produce 119,000 units of each product. Its average cost per unit for each product at this level of activity are given below:

AlphaBetaDirect materials$40$24Direct labor3328Variable manufacturing overhead2018Traceable fixed manufacturing overhead2831Variable selling expenses2521Common fixed expenses2823Total cost per unit$174$145

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.

3. Assume that Cane expects to produce and sell 93,000 Alphas during the current year. One of Cane's sales representatives has found a new customer who is willing to buy 23,000 additional Alphas for a price of $132 per unit. What is the financial advantage (disadvantage) of accepting the new customer's order?