46. The Hartley Company has just obtained a request for a special order of 6,000 jigs to be shipped at the end of the month at a selling price of S7 each. The company has a production capacity of 90,000 jigs per month with total fixed production costs of $144,000. At present, the company is selling 80,000 jigs per month through regular channels at a selling price of Sul cach. For these regular sales, the cost for one jig is: Variable production cost Fixed production cost Variable selling expense.... $4.60 $1.30 ST.00 If the special order is accepted, Hartley will not incur any selling expense; however, it will incur shipping costs of S0.30 per unit. Total fixed production cost would not be affected by this order. At what selling price per unit should Hartley be indifferent between accepting or rejecting the special offer? A) S4.90 B) 57.40 C) S7.70 D) 56.40 Whenni hrastosta ll isimmbadban