A company's unit costs based on 100,000 units are: Variable costs Fixed costs $75 30 normal unit sales price per unit is $165, A special arder 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 19. The opportunity cost associated with this order is a. $225,000 b. $495,000. c. $270,000 d. $405,000. 20.Able Company's unit manufacturing cost is: $50 25 Variable Costs Fixed Costs A special order for 2,000 units has been received from a foreign company. The unit price requested is $55. The normal unit price is $80. If the order is accepted, unit variable costs will increase by $2 for additional freight costs. If the order is accepted, incremental proft (loss) will be a. $(46,000) b. $6,000. C. $(40,000). d. $10,000 Use the following information for questions 21-23 Clemente Inc. Incurs the following costs to produce 10,000 units of a subcomponent Direct materials Direct labor Variable overhead Fixed overhead $8,400 11,250 12,600 16,200 An outside supplier has offered to sell Clemente the subcomponent for $2.85 a unit. If Clemente accepts the offer, by how much will net income increase (decrease)? a. $3,750 b. $19,950 C. $(8,850) d. $(2,850) 21