A company's unit costs based on $100,000$ units are:

Vaniable costs

Fixed costs

$575$

$30$

The normal unit sales price per unit is $$165.$ A special order from a foreign company has been received for $5,000$ units at $$135$ a unit. In order to fulfill the order, $3,000$ units of regular sales would have to be foregone.

The opportunity cost associated with this order is

$$225,000.$

$$495,000.$

$$270,000.$