Decab Co. makes and sells electric fans. Each fan regularly sells for $42. Product cost data per fan is shown below. Direct materials $8 Direct labor $9 Manufacturing overhead (80% variable and 20% unavoidable fixed) $10 A special order has been received by Decab for a sale of 25,000 fans to an overseas customer. The special order would require S4 per fan for shipping. Decab has a capacity to produce 120,000 fans per period. Decab is now selling 120.000 fans through regular channels each period, which require S1 per fan for shipping. What is the opportunity cost if Decab accepts the special order? $450,000 $1.050.000