1. Nescafe has an average per-unit cost of manufacturing $45 consisting of $15 in variable costs and $30 in fixed costs 2. They sell the coffee machines in $90 each for their main customers and they arrive to sell 30,000 units 3. A Japanese retailer is offering to buy 10,000 units for a reduce price 4. Assuming Nestle decides to accept the special order at a unit sales price that will add $400,000 per month to its product contribution. What will be this unit sales price? They are interested to get from the incremental analysis as well