A company's unit costs based on 100000 units are: Variable costs $75 Fixed costs 30 The normal unit sales price per unit is $168. A special order from a foreign company has been received for 5000 units at $135 a unit. In order to fulfill the order, 2200 units of regular sales would have to be foregone. The opportunity cost associated with this order is $165000 $369600 $378000 S297000