A company's unit costs based on 100000 units are: Variable costs $75 Fixed costs 1710 Thenormal unit sales priceper 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 $196800 $324000 $180000