Assume the following production data for Pol Company: Direct materials $9.00 Direct labor. 5.50 Variable manufacturing overhead 2.50 Fixed manufacturing overhead 5.00 Variable selling expenses 1.00 Fixed selling expenses. 3.50 Total cost per unit $26.50 The company received 2,000 units special order at a price of $20 per unit. The company has sufficient capacity to produce the order. If order is accepted, the company has to purchase a special equipment to produce the order at a total cost of $10,000. How much is the total cost of the special order?

Select one:

a. $45,000

b. $53,000

c. $34,000

d. $46,000