[The Following Information Applies to the Questions Displayed Below

Multiple Choice

[The following information applies to the questions displayed below.]
JCN Industries normally produces and sells 5,000 keyboards for personal computers each month.Variable manufacturing costs amount to $25 per unit,and fixed costs are $146,000 per month.The regular sales price of the keyboards is $86 per unit.JCN has been approached by a foreign company that wants to purchase an additional 1,000 keyboards per month at a reduced price.Filling this special order would not affect JCN 's regular sales volume or fixed manufacturing costs.
-On the basis of the above information only,which of the following is not true?

A) At the 5,000-unit level of production,JCN's average cost per unit is $54.20.
B) At the 6,000-unit level of production,JCN's average cost per unit is $49.33.
C) It would not be profitable for JCN to consider the special order at a price less than $49 per unit.
D) The fixed manufacturing costs of $146,000 are not relevant to this decision regarding the special order.