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 92,400 units per year is:

Direct materials$ 2.40

Direct labor$ 2.00

Variable manufacturing overhead$ 0.90

Fixed manufacturing overhead$ 5.15

Variable selling and administrative expenses$ 1.50

Fixed selling and administrative expenses$ 1.00

The normal selling price is $23.00 per unit. The companys capacity is 115,200 units per year. An order has been received from a mail-order house for 1,900 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?