Elfalan 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 48,000 units per month is as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling & administrative expense Fixed selling & administrative expense Per Unit $46.60 $ 8.90 $ 1.90 $18.90 $ 3.40 $16.00 A special order has been received from an overseas customer for 2,800 units to be delivered this month. This order would have no effect on the total amount of the company's fixed costs. The variable selling and administrative expense would be $2.00 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 price on the special order is $84.40 per unit. The monthly financial advantage (disadvantage) for the company as a result of accepting this special order should be: Multiple Choice O ($31,640) O ($47,000) O $18,760 O $71,680