A company's unit costs based on 100000 units are: Variable costs Fixed costs $75 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 $432000. $351000 $180000 $324000