Nike has been approached by Pink Buffalo Running Group to modify a running shirt for them. The modification would increase direct materials cost by $1 ea. The shirt normally sells for $30 each. Pink Buffalo is willing to purchase 1,500 modified shirts at $25 each. Manufacturing overhead is fixed and unaffected by the number of shirts produced in any given period, and there is available capacity to fulfill the order. Calculate the financial advantage of accepting the special order given the following information about the current costs per unit of the shirt:

Direct materials $14

Direct labor 5

Manufacturing overhead 4

Unit product cost $23