The following are Sunflower Company's cost of making and selling an item: Description Amount per unit Direct materials $6 Direct labor $3 $2 $4 Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative Fixed selling and administrative $3 $5 A one-time only special order has been received for 400 units. The company has capacity to accept the oder and it would not affect regular sales. The sales price for the special order is $18 per unit. Total fixed costs would not be affected by this order. The variable selling and administrative costs would have to be incurred for this special order. The order would require an additional $1 per unit for specialized materials and a new machine that costs $3,000. What is the financial advantage or disadvantage of accepting the special order? A. $1,400 disadvantage B. $1,200 advantage O c. $1,800 disadvantage D. $600 disadvantage