The Melville Corporation produces a single product called a Pong. Melville has the capacity to produce 60,000 Pongs each year. If Melvill produces at capacity, the per unit costs to produce and sell one Pong are as follows: The regular selling price for one Pong is $80. A special order has been received by Melville from Mowen Corporation to purchase 6,000 Pongs next year. If this special order is accepted, the variable selling expense will be reduced by 75%. However. Melville will have to purchase a spe-ialized machine to engrave the Mowen name on each Pong in the speciat order. This machine will cost $9,000 and it will have no use after the special order is filled. The total fixed manufacturing overhead and selling expenses would be unaffected by this special order. Assume that direct labor is a variable cost. Assume Melvilie anticipates selling only 50,000 units of Pong to regular customers next year. If Mowen Corporation offers to buy the special order units at $65 per unit, the annual financial advantage (disadvantage) for the company as a result of accepting this special order should be: ($90,000) $60,000 $159,000 $36,000 Campus Jewels selling bracelets for $120. The product cost per unit for the recent year is shown below. $60 for direct materials $30 for direct labor $10 for manufacturing overhead (40\% variable) A sorority requests 40 custom bracelet at $105 sales price with a custom logo. The logo requires a special tool costing $242. This order will not impact other customer orders and there is plenty of capacity to produce these without impacting other production needs. What the financial adkantage (disadvantage) of accepting this order? Report as a whole number with disadvantage as a negative