A companys unit costs based on 100,000 units are:

Variable costs $75

Fixed costs 30

The normal unit sales price per unit is $165

A special order from a foreign company has been received for 5,000 units at $135 a unit.

To fulfill the order, 3,000 units of regular sales would have to be foregone. The opportunity cost associated with this order is:

a. $225,000.

b. $495,000.

c. $270,000.

d. $405,000.