Lutz Corporation is currently producing 120,000 units, and has the ability to make 150,000 units.

Lutz Corporation is currently producing 120,000 units, and has the ability to make 150,000 units. If the company received a special order at a special price (below its regular price) what is the highest number of units that can be included in the special order and still allow Lutz to ignore fixed overhead costs?

Choices are 0, 120000, 96000, 150000, or none of the above.