TB MC Qu. 12-133 The following are Silver Corporation's unit costs 7 The Ielowing ate Siver Coporatoms une couts of making and selting an tem at a votume of 9100 unts per month (whect represents the company's capacity) 0.70 Present sales anount to 7,200 unts per month An order has been recerved from a customer in a foreign market for 1,900 units. The order would not aftect regular sales. Total twed costs, both manufachuring and seling and admanictrative, would not be attected by thes order. The vanable seling and admenstratve costs would have to be incurred for thes spectal order as wel as all other sales Assurse that arect ubor is a varnable cost Assume the company has 95 units left over trom last year which have small defects and weach will have to be sokd at a reduced pnce for scrap. The sate of these defective units wil nave no effect on the company's other salkes. Which of the tolowing costs ts relevant in thes decision?