Multiple choice

-(48,440)

-1,400

-1,960

-(85,960

Durable Designs considers diect labor to be a variable cost. Since Durable Designs has sufficient excess capacity, total foed manufacturing overheod costs would not be affected by this special order. The ordering customer has requested some modifications of the Craft Packs that would increase the variable costs by $3.90 per cose and some additional equipment would need to be purchased that would cost $28,000 and would have no future use or salvage value. Other sales of Durable Designs would not be affected by this special ordec. If Dufable Designs accepts this special ordec, the financial advantage (or disadvantage) for the year would be