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 96,000 units per year is: Direct materials 2.40 3.00 S 0.60 Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses 4.85 $ 1.90 $ 2.00 The normal selling price is $23.00 per unit. The company's capacity is 126,000 units per year. An order has been received from a mail-order house for 2,500 units at a special price of $20.00 per unit. This order would not affect regular sales or the company's total fixed costs. Required: 1. What is the financial advantage (disadvantage) of accepting the special order