Delta Company produces a single product. The cost of producing and selling a single unit of this product at the companys normal activity level of 85,200 units per year is: Direct materials $ 1.60 Direct labor $ 3.00 Variable manufacturing overhead $ 0.90 Fixed manufacturing overhead $ 4.85 Variable selling and administrative expenses $ 1.30 Fixed selling and administrative expenses $ 2.00 The normal selling price is $23.00 per unit. The companys capacity is 100,800 units per year. An order has been received from a mail-order house for 1,300 units at a special price of $20.00 per unit. This order would not affect regular sales or the companys total fixed costs. Required: 1. What is the financial advantage (disadvantage) of accepting the special order?