8. Zolla Manufacturing has an excess capacity of 500 units in its manufacturing facility. Its product costs $1,000 per unit in variable costs, plus $450 in allocated fixed manufacturing overhead.

Another firm wishes to purchase 400 units from Zolla that it will repackage and sell under a different brand name; this would be a one-time-only special order. To fill the order, Zolla would need to retool its machinery to remove the Zolla logo, which would cost $6,400.

Calculate the minimum price per unit the company should accept.