Corp. Transformers is engaged in the wholesale of security systems. The company has a production capacity of 5,000 units of systems and currently only produces 4,000. The company is operating above its tie point. The sale price per system is $ 2,000 and these are the related costs: Manufacturing costs (direct and indirect) $ 1,200/per unit Marketing and sales costs $ 700 / per unit Note: Of the above costs, $ 750 are manufacturing variables and $ 500 are marketing and sales variables. Required: Indicate if this company must accept or reject a special order of 500 security equipment at a price of $ 1,300. The client is the Catao Federal Penitentiary and it is an order that will not be repeated in the future since the prison will be relocated in Vietnam. When we found out that they needed security equipment, we set out to send our sales specialists who brought a prepared proposal following the usual marketing and sales practices. Despite being a special order, if accepted, it will follow the typical pattern of routine orders in terms of operating costs. Select one: A. You should not accept the special order because it represents a loss b. You must accept the special order to obtain a marginal contribution per unit of $ 650 c. You must accept the special order to get a marginal contribution per unit of $ 50 d. This is a decision that the company must submit to the 5-step process comparing the price suggested by the client with the total costs in the company's value chain