Evaluate relevant costs for a special order decision.

Option	Accept Special Order	Reject Special Order
Sales Revenue	$200,000	-
Variable Costs	$120,000	-
Additional Fixed Costs	$20,000	-
Opportunity Cost	-	$50,000

Requirements:

Calculate the total relevant cost for each option.

Identify and explain the relevant costs in the decision-making process.

Recommend whether to accept or reject the special order based on financial considerations.