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 $100,800$ units per year is:

$*$All fixed costs are common costs allocated to this product

The normal selling price is $$23\mathrm{.}00$ per unit. An order has been received from a mail$-$order house for $2,900$ units at a special price of

$$20\mathrm{.}00$ per unit.

Required:

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