Each month, Burrel Incorporated produces $500$ units of a product that has unit variable costs

of $$15.$ Total fixed costs for the month are $$4,700.$ A special sales order is received for $200$

units of the product at a price of $$21$ per unit. In deciding to accept or reject the special

sales order, it is appropriate to consider the

A$.$ difference between the offered price and the variable cost per unit.

B$.$ difference between the two fixed costs per unit, or $$2\mathrm{.}69.$

C$.$ current fixed cost per unit of $$9\mathrm{.}40.$

D$.$ new fixed cost per unit of $$6\mathrm{.}71.$