The company's relevant range extends to 98,500 units. Simple has received a special order for 8,500 t-shirts at a special price of $53,125 for the entire order. The special order t-shirt would use a fabric that is less expensive than the standard fabric used by Simple, which would allow Simple to save $0.65 per t-shirt in direct materials when manufacturing this special order. Simple has the excess capacity to manufacture this special order. Its total fixed costs will not be impacted by the special order