. Special Sales. A. A. Anthony Company sells Product A for \(\$ 30\) per unit. Anthony's per unit cost on the full capacity of 200,000 units is:

The manufacturing overhead is one-third variable and two-thirds fixed.
A Japanese firm has offered to buy 20,000 units. Additional shipping costs of this order would be \(\$ 2\) per unit. Anthony has sufficient existing capacity to manufacture the additional units. The Anthony sales manager wants to earn an incremental profit of \(\$ 40,000\) from this sale.
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What is the minimum price per unit Anthony should charge?

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Direct materiais Direct labor Overhead Manufacturing costs $10 5 12 $27