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Cane Company manufactures two products called Alpha and Beta that sell for $$170$ and $$130,$ respectively. Each product uses only one type of raw material that costs $$6$ per pound. The company has the capacity to annually produce $116,000$ units of each product. Its average cost per unit for each product at this level of activity is given below:

Alpha Beta

Direct materials $ $30$ $ $18$

Direct labor $3025$

Variable manufacturing overhead $2015$

Traceable fixed manufacturing overhead $2628$

Variable selling expenses $2218$

Common fixed expenses $2520$

Total cost per unit $ $153$ $ $124$

The company$$s traceable fixed manufacturing overhead is avoidable, whereas its common fixed expenses are unavoidable and have been allocated to products based on sales dollars.

$5.$ Assume Cane expects to produce and sell $105,000$ Alphas during the current year. One of Cane's sales representatives found a new customer willing to buy $20,000$ additional Alphas for a price of $$120$ per unit; however, pursuing this opportunity will decrease Alpha sales to regular customers by $9,000$ units.

What is the financial advantage $($disadvantage$)$ of accepting the new customer$$s order?

Based on your calculations above should the special order be accepted?