uartz Company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 55,000 units per month is as follows: Per Unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $ 50.10 $ 9.60 $ 2.60 $ 20.30 Variable selling & administrative expense $ 4.80 Fixed selling & administrative expense The normal selling price of the product is $116.10 per unit. $ 23.00 An order has been received from an overseas customer for 3,500 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $2.70 less per unit on this order than on normal sales. Direct labor is a variable cost in this company. Suppose there is ample idle capacity to produce the units required by the overseas customer and the special discounted price on the special order is $91.40 per unit. The monthly financial advantage (disadvantage) for the company as a result of accepting this special order should be: $23,450 ($66,500) $94,500 ($77,000)