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 56,000 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 $50.60 $ 9.70 $ 2.70 $20.50 $ 5.00 $24.00 The normal selling price of the product is $118.10 per unit. An order has been received from an overseas customer for 3,600 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 $2.80 less per 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 $92.40 per unit. The monthly financial advantage (disadvantage) for the company as a result of accepting this special order should be: Multiple Choice $97,920 O $24,120 ($82,000) ($72,360)