E Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 43,000 units per month is as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling & administrative expense Pixed selling & administrative expense Per Unit $44.10 SB.40 $ 1.40 $17.90 $ 2.40 $11.00 The normal selling price of the product is $92.10 per unit. An order has been received from an overseas customer for 2,300 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $1.50 less per unit on this order than on normal sales. Suppose there is ample idle capacity to produce the units required by the overseas customer and the special discounted price on the special order is $79.40 per unit. The monthly financial advantage (disadvantage) for the company as a result of accepting this special order should be: The management of Austin Corporation is considering dropping product A1B2. Data from the company's budget for the upcoming year appear below: Sales Variable expenses Pixed manufacturing expenses Fixed selling and administrative expenses $970,000 $382,000 $364,000 $244,000 In the company's accounting system all fixed expenses of the company are fully allocated to products. Further investigation has revealed that $221,000 of the fixed manufacturing expenses and $182,000 of the fixed selling and administrative expenses are avoidable If product A1B2 is discontinued. The financial advantage (disadvantage) for the company of eliminating this product for the upcoming year would be