A company contemplating the acceptance of a special order has the following unit cost behavior, based on 10000 units: $ 4 Direct materials Direct labor Variable overhead Fixed overhead 10 8 6 A foreign company wants to purchase 1600 units at a special unit price of $25. The normal price per unit is $40. In addition, a special stamping machine will have to be purchased for $4000 in order to stamp the foreign company's name on the product. The incremental income (loss) from accepting the order is $4800 $(1600) $800. $(4800) A company's unit costs based on 100000 units are: Variable costs $75 Fixed costs 30 The normal unit sales price per unit is $180. A special order from a foreign company has been received for 5000 units at $135 a unit In order to fulfill the order. 2400 units of regular sales would have to be foregone. The opportunity cost associated with this order is O $432000 $324000 $180000 5252000