53 54 55 Q6: Seville Company manufactures a product with a unit variable cost of $42 and a unit sales price of $75. 56 Fixed manufacturing costs were $80,000 when 10,000 units were produced and sold, equating to $8 per 57 unit. The company has a one-time opportunity to sell an additional 1,500 units at $55 each in an 58 international market which would not affect its present sales. The company has sufficient capacity to 59 produce the additional units. How much is the relevant income effect of accepting the special order? (2 Marks) A) $19,500 50 51 52 63 183 54 B) $63,000 C) $50,000 D) $7,500