- Monday, June 19th Dan's Autoparts Ltd. is operating at 100% capacity, and produces 30,000 windshield wipers a month. Variable manufacturing costs are $5 per unit. Fixed manufacturing costs are $40,000 per month. Wipers have an $11 sales price per unit. Dan's Autoparts has just received a special order from Patty Purchasers Inc. to produce 1,000 wipers for $11.00 sales price per unit. This special order will require a $1.00 shipping expense per unit ordered. What is the opportunity cost of accepting the special order? Show all of your work