Skypie is a bakery that sells durian tarts. Skypie's regular production is 900 tarts per month, which is 90% of its capacity. The per unit cost and profit data of a regular durian tart is as shown: $ Price per durian tart Prime costs Manufacturing overhead* Total cost per tart Profit per tart 12.00 3.50 5.00 8.50 3.50 *$5 manufacturing overhead (MOH) is made up of: Cost $1.00 $1.00 Indirect materials (e.g., oil and salt) Utilities (usage varies based on production volume) Rent Total MOH per tart $3.00 $5.00 This morning, Skypie received a special order from East Sydney Hospital, for 200 durian tarts for a "thank our health workers" party. The hospital requires a special love-heart design that will add $1 prime costs to each special order tart. The hospital is willing to pay $15 per tart. What is the opportunity cost that Skypie will incur if this special order is accepted