Direct materials $ $2\mathrm{.}30$

Direct labor $ $2\mathrm{.}00$

Variable manufacturing overhead $ $0\mathrm{.}70$

Fixed manufacturing overhead $ $4\mathrm{.}35$

Variable selling and administrative expenses $ $1\mathrm{.}20$

Fixed selling and administrative expenses $ $1\mathrm{.}00$

The normal selling price is $$23\mathrm{.}00$ per unit. The company$$s capacity is $132,000$ units per year. An order has been received from a mail$-$order house for $2,200$ units at a special price of $$20\mathrm{.}00$ per unit. This order would not affect regular sales or the company$$s total fixed costs.

Required:

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