In April, a company with idle capacity has been contacted by a new customer to supply 100,000 units of its products for a special order at a price that is 25% below the company's regular sales price. If accepted, the order will be completed and delivered in April. The order is identical to a committed order that will be produced in May. Which one of the following costs is relevant for the company's decision whether to accept the special order?

• A.
• The machine setup costs for the order.
• B.
• The electricity to operate the machinery in April to produce the units.
• C.
• The direct materials that were purchased earlier for a production order that was canceled.
• D.
• The insurance on the machinery that will be used to produce the units.