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 94,800 units per year is:

Direct materials	$	1.60
Direct labor	$	3.00
Variable manufacturing overhead	$	0.80
Fixed manufacturing overhead	$	5.15
Variable selling and administrative expenses	$	1.50
Fixed selling and administrative expenses	$	2.00

The normal selling price is $24.00 per unit. The companys capacity is 122,400 units per year. An order has been received from a mail-order house for 2,300 units at a special price of $21.00 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?