Smith Corp. is considering a special one-time order of its product. The item currently sells for $15 per unit and has the following costs:

Direct materials	$2.50
Direct labor	4.00
Variable overhead	1.50
Fixed overhead	4.50

The special order will be priced at $12.00 per unit and will incur a sales commission of $1.20 per unit. Smith has excess capacity and fixed overhead will not be impacted. The per unit benefit/loss from accepting this order is:

a.$2.80.

b.$3.70.

c.($0.50).

d.($1.70).