Crane Company manufactures two products called AVC and BMW 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:

	AVC				BMW
Direct materials		$	40			$	24
Direct labor			33				28
Variable manufacturing overhead			20				18
Traceable fixed manufacturing overhead			28				31
Variable selling expenses			25				21
Common fixed expenses			28				23
Total 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 Crane expects to produce and sell 93,000 AlVC during the current year. One of Crane's sales representatives has found a new customer who is willing to buy 23,000 additional AVC for a price of $132 per unit. What is the financial advantage (disadvantage) of accepting the new customer's order?