The Corp. DIGITAL SOLUTIONS is dedicated to the wholesale sale of security systems. The company has a production capacity of 10,000 units of systems and currently produces only 8,000. The company is operating above its draw point. The sales price per system is $4,000 and these are the related costs: Manufacturing costs (direct and indirect) $2400/per unit Marketing and sales costs 1,400/per unit Note: Of the previous total costs, $1,500 are manufacturing variables and $1,000 are marketing and sales variables. Required: Indicate whether this company should accept or reject a special order of 1000 security equipment at a price of $2,600. The customer is the FDA, the federal office that serves control of COVID 19 vaccines and is an order that will not be repeated in the future as the vaccine distribution process will pass to private companies once the crisis passes. When we learned that they needed security teams we were tasked with sending to our sales specialists who carried out a prepared proposal following the usual marketing and sales practices. This special order will follow the typical pattern of routine orders in terms of trading costs. Select one: A. You must not accept the order as the sales price reduction is $1,400 and this means you would have a reduction in revenue of 35%. B. You must accept the special order to obtain a marginal contribution per unit of $200 c. You must not accept the special order because it represents a loss of $1,200 d. You must accept the special order to obtain a marginal contribution per unit of $100