C. Bird Enterprises (CBE) is evaluating a special order it has received for a silicon-based component to be used in low-cost solar panels. CBE would like to support this initiative to increase adoption of solar power. Moreover, the company has recently been operating at less than full capacity, so the firm's management will accept the order as long as the price offered exceeds the costs that will be incurred in producing the panels. Brooks & Angelou has been asked for advice on how to determine the cost of two raw materials that would be required to produce the order. The special order will require 800 gallons of zante, a highly perishable material that is purchased as needed. CBE currently has 1,200 gallons of zante on hand, because the material is used in virtually all of the company's products. The last time zante was purchased, CBE paid $5.00 per gallon. However, the average price paid for the zante in stock was only $4.75. The market price for zante is quite volatile, with the current price at $5.50. If the special order is accepted, CBE will have to place a new order next week to replace the 800 gallons of zante used. By then the price is expected to reach $5.75 per gallon. What is the real cost of zante if the special order is produced