Jerston Company has an annual plant capacity of 3,200 units. Data concerning this product are given below:

Annual sales at regular selling prices			2,700 units
Manufacturing costs:
Variable		$	30 per unit
Fixed (annual)		$	67,500
Selling and administrative expenses:
Variable (sales commissions)		$	9 per unit
Fixed (annual)		$	16,500

The company has received a special order for 500 units at a selling price of $70 each. Regular sales would not be affected, and sales commissions on the 500 units would be reduced by one-third. This special order would have no impact on total fixed costs.

Determine the net advantage (disadvantage) for the special order. (Input the amount as a positive value.)

The company should accept the special order. Y/N??