QUESTION 36 The following information relates to a product prceuced by Victoria Company: Direct materials $10 Direct labor Variable overhead Fixed overhead Unit cost $31 The product normally sells for $40 each. A customer has offered to buy 60,000 units for $30 each. The firm is not at full capacity The total relevant per unit cost associated with the special order is A. $23 B. $27 e C. $31 e D.535