Each month, Neal Incorporated produces 500 units of a product that has unit variable costs of $18. Total fixed costs for the month are $4,800. A special sales order is received for 200 units of the product at a price of $29 per unit. In deciding to accept or reject the special sales order, it is appropriate to consider the + OA. difference between the offered price and the variable cost per unit. B. current fixed cost per unit of $9.60 OC. difference between the two fixed costs per unit, or $2.74. OD. new fixed cost per unit of $6.86.