Frankin Company uses activity-based costing, and Direct materials used $14 Direct labor Variable indirect production $1 For 1,000,000 units, 500 setups are required at a cost of $8,000 per setup. The company has has excess capacity. The company estimates that 5 setups will be requieed for the special reoeived a special order for 100,000 units at $22 por unit. The order. What is the cost of the special order? O A $2,100,000 O B. $2,400,000 OC. S2, 430.000 O D. $2,130,000