Each Month,Tuttle Corporation Produces 400 Units of a Product That

Each month,Tuttle Corporation produces 400 units of a product that has unit variable costs of $16.00.Total fixed costs for the month are $3,400.A special sales order is received for 100 units of the product at a price of $18 per unit.In deciding to accept or reject the special sales order,it is appropriate to consider the:

A) new fixed cost per unit of $6.80.
B) current fixed cost per unit of $8.50.
C) difference between the offered price and the variable cost per unit,or $2.00.
D) difference between the two fixed costs per unit,or $1.70.