Incremental Analysis 21-15 71. A company's unit costs based on 100,000 units are: $75 30 Variable costs 2 Fixed costs The normal unit sales price per unit is $165. A special order from a foreign company has been received for 5,000 units at $135 a unit. In order to fulfill the order, 3,000 units of regular sales would have to be foregone. The incremental profit (loss) from accepting the order would be a. $30,000 b. $(150,000). c. $180,000. d. $(90,000). Ans: A, LO 3, Bloom AP, Difficulity Medium, Min: 5, AACSB Analyhc. AICPA BB Resource Management, AICPA FN Decision Modeling, AICPA PC