A company's unit costs based on 100000 units are: Variable costs $75 30 Fixed costs The normal unit sales price per unit is $159. A special order from a foreign company has been received for 5000 units at $135 a unt. In order to fulfil the order, 2800 units of regular sales would have to be foregone The opportunity cost associated with this order is $378000 $210000 $445200 $297000