Deep River, a manufacturer of electronic cameras, has excess capacity. The company's New Hampshire plant has the following per-unit cost structure for item no. 656:

Variable manufacturing	$	50
Fixed manufacturing		35
Variable selling		6
Fixed selling		9
Traceable fixed administrative		4
Allocated administrative		2

The traceable fixed administrative cost was incurred at the New Hampshire plant; in contrast, the allocated administrative cost represents a "fair share" of Deep River's corporate overhead. New Hampshire has been presented with a special order of 5,300 units of item no. 656 on which no selling cost will be incurred. The proper relevant cost in deciding whether to accept this special order would be:

Multiple Choice

• $106.

• $89.

• $50.

• $91.

• None of the answers is correct.