Direct materials $ $1\mathrm{.}70$

Direct labor $ $3\mathrm{.}00$

Variable manufacturing overhead $ $0\mathrm{.}90$

Fixed manufacturing overhead $ $3\mathrm{.}55$

Variable selling and administrative expenses $ $1\mathrm{.}80$

Fixed selling and administrative expenses $ $2\mathrm{.}00$

The normal selling price is $$21\mathrm{.}00$ per unit. The company$$s capacity is $127,200$ units per year. An order has been received from a mail$-$order house for $2,400$ units at a special price of $$18\mathrm{.}00$ per unit. This order would not affect regular sales or the company$$s total fixed costs.

Required:

What is the financial advantage $($disadvantage$)$ of accepting the special order?