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A company's unit costs based on100000units are: Variable costs$75Fixed costs30 The normal unit sales price per unit is $163. A special order from a foreign

A company's unit costs based on100000units are:

Variable costs$75Fixed costs30

The normal unit sales price per unit is $163. A special order from a foreign company has been received for5000units at $135a unit. In order to fulfill the order,3600units of regular sales would have to be foregone.

The opportunity cost associated with this order is

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