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 $106,800$ units per year is:

Direct materials $ $1\mathrm{.}70$

Direct labor $ $3\mathrm{.}00$

Variable manufacturing overhead $ $0\mathrm{.}80$

Fixed manufacturing overhead $ $4\mathrm{.}15$

Variable selling and administrative expenses $ $1\mathrm{.}70$

Fixed selling and administrative expenses $ $2\mathrm{.}00$ The normal selling price is $$21\mathrm{.}00$ per unit. The company$$s capacity is $126,000$ units per year. An order has been received from a mail$-$order house for $1,600$ units at a special price of $$18\mathrm{.}00$ per unit. This order would not affect regular sales or total fixed costs. Required:

$1.$ What is the financial advantage $($disadvantage$)$ of accepting the special order?

$2.$ As a separate matter from the special order, assume the company$$s inventory includes $1,000$ units that are inferior quality. The units must be sold through regular channels at a reduced price. The company does not expect the selling of these inferior units to affect regular sales. What unit cost is relevant for establishing a minimum selling price for the inferior units? Note: Round your answer to $2$ decimal places.