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Answer (B) is correct . Given excess capacity, the company presumably will not incur opportunity costs if it accepts the special order. Assuming also that fixed costs will be unaffected, the incremental cost of the order (the minimum acceptable price) will be $40,750 ($33,000 VC + $7,750 cost of external design).

Answer (A) is incorrect because Variable costs plus the in-house design costs equals $36,700.
Answer (C) is incorrect because The fixed costs plus the variable costs equals $54,000.
Answer (D) is incorrect because The fixed costs, plus the variable costs, minus the in-house design costs, plus the external design costs equals $58,050.