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 91,200 units per year is: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses $1.80 $ 2.00 0.70 $ 3.55 $ 2.00 $1.00 The normal selling price is $23.00 per unit. The company's capacity is 118,800 units per year. An order has been received from a mail order house for 2,300 units at a special price of $20.00 per unit. This order would not affect regular sales or the company's total fixed costs Required: 1. What is the financial advantage (disadvantage) of accepting the special order