When Making Special Order Decisions, If There Is Not Available

When making special order decisions, if there is not available capacity to complete the special order, and additional fixed costs need to be incurred to fulfill the special order, then the criteria for the decision will be based on the comparison of

A) the unit selling prices of the existing product sales to the special-order product sales.
B) contribution margins of the existing product sales to the special-order product sales.
C) operating incomes of the existing product sales to the special-order product sales.
D) the unit production costs (variable and fixed) for the normal product sales to the special- order product sales.