Sakura Inc. is a Japanese firm located in Hiroshima. The firm is contemplating the acceptance of a special order has the following unit cost behavior, based on $100,000$ units:

Fixed costs JPY $30$

Variable costs JPY $75$

Sakura Inc. currently produces $98,000$ units. The normal unit sales price per unit is JPY $165.$ Special order from a Germany firm has been received for $5,000$ units at JPY $135$ a unit. The opportunity cost associated with this order is