the formula plz

A process has a theoretical capacity of 200.000 units of output. The annual operating cost of the process is $500.000. Currently, productive capacity 120,00 units, non productive capacity 20.000 units and idle capacity is 60,000 units the company receives a new order for 10.000 units, the cost per productive unit would change from A) $2.50 to $4.17 B) 54 17 to $3.85 X . C) 52 50 0 53.85 D) The c o uld not