Cozy Inc. produces a lightweight jacket that sells for $$49\mathrm{.}95.$ The full costs associated with this product are: variable direct costs of $$12\mathrm{.}56$; $$140,000$ in manufacturing overhead $($MOH$),$ of which $$80,000$ is fixed.

Cozy Inc. currently produces and sells $200,000$ jackets per year.

A local radio station wants to place a one$-$time order for $10,000$ jackets with its name stitched on the jacket. Cozy Inc. can buy the necessary equipment, which would cost $$7,000.$ Cozy Inc. has excess capacity. What amount of cost must be recovered to accept the special order?

A $128,600$

B $132,600$

C $135,600$

D $139,600$