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 60,000 units per year is:

Direct materials	$	5.10
Direct labor	$	3.80
Variable manufacturing overhead	$	1.00
Fixed manufacturing overhead	$	4.20
Variable selling and administrative expense	$	1.50
Fixed selling and administrative expense	$	2.40

The normal selling price is $21 per unit. The companys capacity is 75,000 units per year. An order has been received from a mail-order house for 15,000 units at a special price of $14.00 per unit. This order would not affect regular sales or the companys total fixed costs.

Required:

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