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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

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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 46,000 units per month is as follows: The normal selling price of the product is $98.10 per unit. An order has been recelved from an overseas customer for 2,600 units to be dellvered 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 $1.80 less per unit on this order than normal sales. Direct labor is a variable cost in this company. Suppose there is ample idle copacity to produce the units required by the overseas customer and the special discounted price on the special order is $82.40 per unit. The monthly financial advantage (disadvantage) for the company as a result of accepting this special order should be

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