Each month, Burrel Incorporated produces 500 units of a product. VC = $22 per unit. Total FC's = $4,800. A special sales order is received for 200 units of the product at a price of $28 per unit. In deciding to accept of reject the special sales order, it is appropriate to consider the:

1. Difference between the offered price and the variable cost per unit.

2. New fixed cost per unit of $6.86

3. Current fixed cost per unit of $9.60

4. Difference between the two fixed costs per unit, or $2.74