Two months ago, Victory Corporation purchased 5,500 pounds of Hydrol, paying $18,700. The demand for this product has been very strong since the acquisition, with the market price jumping to $4.05 per pound. (Victory can buy or sell Hydrol at this price.) The company recently received a special-order inquiry, one that would require the use of 5,100 pounds of Hydrol. Which of the following is (are) relevant in deciding whether to accept the special order