Relevant Cost Analysis for Accepting a Special Order with Opportunity Cost: A company receives a special order for 1,000 units of a product at a price of $70 each. The variable cost per unit is $50, and fixed costs are $15,000. Accepting the special order would require using a machine that is currently idle, which could otherwise be rented out for $5,000. Determine whether the company should accept the special order based on relevant costs.