Per unit data concerning a product manufactured by XYZ Co. are given below: Selling price $100 Direct materials, direct labor, and variable manufacturing overhead 40 Fixed manufacturing overhead 25 Variable selling expense 10 Fixed selling and administrative expense 7 The above per unit data are based on annual production of 10,000 units. The company has received a special, one-time-only order for 500 units of the product with a selling price of $60. There would be no variable selling expense on this special order and the total fixed manufacturing overhead and total fixed selling and administrative expenses of the company would not be affected by the order. If XYZ accepts the order, it will have no effect on other customers. Assuming that XYZ has excess capacity and can fill the order without cutting back on the production of any product, what is the financial advantage (disadvantage) of company accepting the special order? A. $10,000 financial advantage B. $20,000 financial disadvantage C. $5,000 financial advantage D. $11,000 financial disadvantage