A customer has requested that Lewelling Corporation fill a special order for 2,300 units of product HG-9550 for $37 a unit. While the product would be modified slightly for the special order, product HG-9550's normal unit product cost is as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $4.70 3.00 1.80 6.70 The special order would have no effect on the company's total fixed manufacturing overhead costs. The customer would like modifications made to product HG-9550 that would increase the variable costs by $1.80 per unit and that would require an investment of $17,000 in special molds that would have no resale value. This special order would have no effect on the company's other sales. The company has ample spare capacity for producing the special order. The annual financial advantage (disadvantage) for the company as a result of accepting this special order should be: Multiple Choice ($16,700) $17,200 ($2,100) $42,110