Delta Company produces a single product. The cost of producing and selling a single unit ofthis product at the company's normal activity level of 102,000 units per year is: Direct materials $ 2.46 Direct labor $ 3.33 Variable manufacturing overhead $ 0.26 Fixed manufacturing overhead $ 3.85 Variable selling and administrative expenses $ 1.46 Fixed selling and administrative expenses $ 2.33 The normal selling price is $23.00 per unit. The company's capacity is 123,600 units per year. An order has been received from a mail-order house for 1,800 units at a special price of $20.00 per unit. This order would not affect regular sales or the company's total xed costs. Required: 1. What is the financial advantage {disadvantage} of accepting the special order