Smith Industries currently manufactures and sells 5,000 wallets per month, although it has the capacity to produce 8,000 units per month. At the 5,000-unit-per-month level of production, the per-unit cost is $85, consisting of $25 of direct materials, $30 of direct labor, $5 of variable manufacturing overhead and $25 of fixed manufacturing overhead. Smith sells its wallets to retail stores for $100 each. Cheap Guys Distributors has offered to purchase 2,000 wallets per month at a reduced price. (i). Which of the following is not a relevant factor in Smith's decision concerning whether to accept the special order from Cheap Guys? Select one: O a. The opportunity cost involved in accepting Cheap Guy's order. o b. The incremental cost of manufacturing an additional 2,000 wallets per month. O c. The $85 average cost per unit to manufacture a wallet. O d. Where and at what price Cheap Guys intends to sell the wallets