EXERCISE 6-9 Special Order Decision LOG.. Delta Company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 60.000 units per year is: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead. Variable selling and administrative expense Fixed selling and administrative expense. $5.10 $2780 $ 100 $4.20 $1.50 $2.40 The normal selling price is $21 per unit. The comparty's capacity is 75.000 units per year: An order has been received from a mail-order house for 15.000 units at a special price of $14.00 per unit. This order would not affect regular sales or the company's total fixed costs. Required: What is the financial advantage (disadvantage of accepting the special order? 22 As a separate matter from the special order, assume the company's inventory includes 1.000 units of this product that were produced last year and that are inferior to the current model. The units must be sold through regular channels at reduced prices. What unit cus! is relevant for establishing a minimum selling price for these units. Explain. val