Sampsonnites, a Manufacturer of Travel Accessories, Has Excess Capacity The Traceable Fixed Administrative Cost Was Incurred at the Kingston

Sampsonnites, a manufacturer of travel accessories, has excess capacity. The company's Kingston, Ontario plant has the following per-unit cost structure for Note No.12: $\begin{array} { | l | l | } \hline \text { Variable manufacturing } & \$ 50 \\\hline \text { Fixed manufacturing } & 25 \\\hline \text { Variable selling } & 6 \\\hline \text { Fixed selling } & 10 \\\hline \text { Traceable fixed administrative } & 5 \\\hline \text { Allocated administrative } & 2 \\\hline\end{array}$ The traceable fixed administrative cost was incurred at the Kingston plant; in contrast, the allocated administrative cost represents a "fair share" of Sampsonnites' corporate overhead. The Kingston plant has been presented with a special order of 6,000 units of Note No.12 on which no selling cost will be incurred. The proper relevant cost in deciding whether to accept this special order would be:

A) $50.
B) $80.
C) $85.
D) $91.
E) $96.