Mel Ltd manufacturers a number of specialised electronic components, including 82 Sensors. Mel Ltd has the capacity to produce 10,000 units of 82 per year. Currently it is operating at 80 per cent capacity. The selling price for 82 is $100 per unit. The variable cost per unit is $35. Fixed cost allocated to producing BZ is $100,000 per year. Mel Ltd receives a special order for 3,000 units of 82. The opportunity cost associated with taking this special order is