A process has a theoretical capacity of 100,000 units of output. The annual operating cost of the process is $500,000. Currently, productive capacity is 80,000 units, non-productive capacity is 5,000 units and idle capacity is 15,000 units. If the company receives a new order for 10,000 units, the cost per productive unit would change from A) $5.00 to $4.55 B) $6.25 to $5.56 C) $6.25 to $4.55 D) The cost per productive unit would not change