A company's unit costs based on 100000 units are: Variable costs $75 Fixed costs 30 The normal unitsales price per unit is $157 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 $376800 5190800 $324000 $180000