Burns Industries currently manufactures and sells 20,000 power saws per month, although it has the capacity to produce 35,000 units per month. At the 20,000-unit-per-month level of production, the per-unit cost is $65, consisting of $40 in variable costs and $25 in fixed costs. Burns sells its saws to retail stores for $80 each. Allen Distributors has offered to purchase 5,000 saws per month at a reduced price. Burns can manufacture these additional units with no change in its present level of fixed manufacturing costs. Refer to the information above. Which of the following is not a relevant factor in Burns' decision concerning whether to accept the special order from Allen? Where and at what price Allen intends to sell the saws The $65 average cost per unit to manufacture a power saw The opportunity cost involved in accepting Allen's order The incremental cost of manufacturing an additional 5,000 saws per month