Fuller Company makes frames. A customer wants to place a special order for 600 frames in green with the company logo painted on the frame, to be priced at $40 each. Normally, Fuller would charge $90 per frame for this type of order. Fuller estimates that wood and glass will cost $16 per frame, variable overhead (machining, electricity) is $4 per frame, direct labor is $12 per frame, and one setup will be required at $1,000 per setup. Finally, Fuller must pay $5,000 a year to insure its plant facility. Which of the following items is relevant to this special order?

a.Wood, glass, and setup charges

b.Wood, glass, and plant insurance

c.Normal selling price of $90

d.Depreciation on plant machinery

e.Normal selling price and setup charges of $90