Delta company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 85200 units per year is direct materials a dollar 80 direct labor $2 variable manufacturing overhead $0.80 fixed manufacturing overhead $4.65 variable selling and administrative expenses dollar 96 selling and administrative expenses a dollar the normal selling price is $24 per unit the company Cassidy is 100800 units per year. An order has been received from a mail-order house for 1300 units at a special price of $21 per unit. This order would not affect regular cells or the company's total fixed cost. One what is the financial advantage or disadvantage of accepting the special order? 2 as a separate matter from the special order, assume the company's inventory includes 2000 units of this product that were produced last year and that the inferior to the current model. The units must be sold through regular channels at reduced prices. What company does not expect spelling of these inferior unit to have any effect on the sales of its current model. What unit cost is relevant for establishing a minimum selling price for these units?