Someone has asked XYZ Inc. for a special order for 3,100 units of item ABC for $29 a unit. There would be slight modifications for the special order, and Item ABC's normal unit product cost is $20,60: DM DL Var. manuf. O/H Fixed manuf. 0/ Per Unit product cont 5.50 5.00 2.60 7.50 $20.60 This order would not impact the XYZ Ine's, total fixed manuf O/H. The customer wants changes made to item ABC that would increase the variable costs by $130 per unit and that would necessitate Investing $13,000.00 in tools that would have no salvage value. This order wouldn't impact the company's other sales. The company has sufficient capacity for making the order. The amount of the dollar $ advantage (disadvantage) for XYZ Inc. they accept the special order should be Multiple Choice $32,880 ($12,700) O $13,200 ($2,900)