answer this question please

[12 marks] Fibertec is Canada's leading high-performance, high energy efficient fiberglass windows and doors for the residential and commercial markets. The company has been operating for more than 25 years and is located just outside of Toronto, Ontario. In March 2021, Fibertec received a request for a special order for 125 customized fiberglass windows. The normal selling price of a fiberglass window of the same size is $179. The costs per unit include: Direct material $81 Direct labour 35 12 Manufacturing overhead Unit product cost: $128 About 80 percent of the manufacturing overhead is fixed and is not affected by variations in how much fiberglass windows are produced in a month. Out of the total manufacturing overhead (per unit) $2.40 is variable. The customer would like a special colour to be applied to the fiberglass window. This would require the use of an additional special material that costs $12.50 per fiberglass window. Furthermore, to complete the order, the company would have to purchase a special tool that costs $7,850. This order would have no effect on Fibertec's regular sales, and the order could be filled using the company's existing capacity. Instructions (a) What effect would accepting this order have on Fibertec's operating income if the special price is $185 per fiberglass window? Should the special order be accepted at this price? (9 marks) (b) Explain what opportunity cost is. Provide an example