3) (5 points) Special order: A customer has requested that Beta, Inc., fill a special order for 10,000 units of product A100 for S50 a unit. Product A100's unit product cost is computed as follows: $10 Direct materials Direct labor $15 Variable manufacturing overhead Fixed manufacturing overhead 10 S40 Unit product cost Assume that all direct labor is a variable cost. The special order would have no effect on the company's fixed manufacturing overhead cost. The customer would like modifications made to product A100 that would increase direct material costs by S5 per unit and would require an investment of S50,000 in special molds that would have no salvage value. This special order would have no effect on the company's other sales. The company has sufficient spare capacity for producing the special order. What is the lowest price Beta, Inc. should charge its customer for this special order? (A) $40 (B) $35 (C) $50 (D) $45