Delta 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 102,000 units per year is:
Direct materials: $2.10
Direct labor: $3.00
Variable manufacturing overhead: $0.80
Fixed manufacturing overhead: $4.05
Variable selling and administrative expenses: $1.30
Fixed selling and administrative expenses: $2.00

The normal selling price is $20.00 per unit. The company’s capacity is 128,400 units per year. An order has been received from a mail-order house for 2,200 units at a special price of $17.00 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?