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If SafeRide, Inc. were operating at capacity, there would be an opportunity cost associated with accepting the order. This opportunity cost would be equal to

If SafeRide, Inc. were operating at capacity, there would be an opportunity cost associated with accepting the order. This opportunity cost would be equal to the net benefits of the regular business that SafeRide would have to turn away. Assuming a normal selling price of $20, the net disadvantage of accepting the order is $660,000:

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