Atlas Inc. is a manufacturing company and has been approached to complete a special order. Atlas is currently operating at capacity and incurred $100,000 in sunk costs during the year to repair the machinery. What should the company do regarding the special order? O a. Reject the order as they are at capacity. O b. Consider the opportunity cost of lost sales in the incremental analysis. O c. Accept the order since they need to recover the sunk costs. O d. Accept the order since this will help secure future sales.