Elfalon 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 44,000 units per month is as follows: Per Unit Direct materials $ 44.60 Direct labor $ 8.50 Variable manufacturing overhead $ 1.50 Fixed manufacturing overhead $ 18.10 Variable selling administrative expense $ 2.60 Fixed selling . administrative expense $ 12.00 The normal selling price of the product is $94.10 per unit. An order has been received from an overseas customer for 2,400 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 vorlable selling and administrative expense would be $160 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 online special order is $80.40 per unit. The monthly financial advantage (disadvantage) for the company as a result of accepting this special order should be: Multiple Choice $59.520 {$31,000) 3 of 12