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 58,000 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 $51.60 $ 9.90 $ 2.90 $20.90 $ 5.40 $26.00 The normal selling price of the product is $122.10 per unit An order has been received from an overseas customer for 3,800 units to be delivered this month at a special discounted price. This orc would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $3.00 less pe unit on this order than on normal sales. Direct labor is a variable cost in this company. 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 $94.40 per unit. The monthly financial advantage (disadvantage) for the company as a result of accepting this special order should be: Multiple Choice ($92,000) $25,460 $104,880 O ($92,000) O $25,460 $104,880 {$84,740)