Cane Company manufactures two products called Alpha and Beta that sell for $185 and $120, respectively. Each product uses only one type of raw material that costs $5 per pound. The company has the capacity to annually produce 112,000 units of each product. Its average cost per unit for each product at this level of activity is given below:

	Alpha	Beta
Direct materials	$ 30	$ 10
Direct labor	22	29
Variable manufacturing overhead	20	13
Traceable fixed manufacturing overhead	24	26
Variable selling expenses	20	16
Common fixed expenses	23	18
Total cost per unit	$ 139	$ 112

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

3. Assume Cane expects to produce and sell 88,000 Alphas during the current year. One of Cane's sales representatives found a new customer willing to buy 18,000 additional Alphas for a price of $112 per unit. What is the financial advantage (disadvantage) of accepting the new customer's order?