USE THE|FOLLOWING INFORMATION FOR QUESTIONS 12 \& 13 XYZ Manufacturing Company is approached by a customer (ABC Company) to fulfill a onetime-only special order for 800 units. XYZ Manufacturing Company has excess capacity in question 12. The following per unit data apply for sales to regular customers: 12. For XYZ Manufacturing Company, what is the minimum acceptable price of this 800 unit special order in order for XYZ to earn at least $40,000 on the special order? No variable S \& A costs would be incurred on the special order. However, in the calculation of Opportunity Cost in question 13, variable S \& A costs would be incurred on sales to regular customers. Also, a stamping machine at a cost of $8,000 has to be purchased by XYZ for ABC Company's special order. a. \$150 b. $160 c. $170 d. $180 13. Let us now assume that XYZ Manufacturing Company is operating at full capacity. What is the opportunity cost of taking 800 units away from regular customers in order to accommodate the special order? a. $64,000 b. $57,000 c. $41,000 d. $48,000