Two Months Ago,Victory Corporation Purchased 4,500 Pounds of Hydrol,paying $15,300

Two months ago,Victory Corporation purchased 4,500 pounds of Hydrol,paying $15,300.The demand for this product has been very strong since the acquisition,with the market price jumping to $4.05 per pound.(Victory can buy or sell Hydrol at this price. ) The company recently received a special-order inquiry,one that would require the use of 4,200 pounds of Hydrol.Which of the following is (are) relevant in deciding whether to accept the special order?

A) The 300-pound remaining inventory of Hydrol.
B) The $4.05 market price.
C) The $3.40 purchase price.
D) 4,500 pounds of Hydrol.
E) Two or more of the above factors are relevant.