5. Martin Company incurred the following costs for 70,000 units: Variable costs $350,000 Fixed costs 392,000 Martin has received a special order from a foreign company for 3,000 units. There is sufficient capacity to fill the order without jeopardizing regular sales. Filling the order will require spending an additional $3,000 for shipping. If Martin wants to break even on the order, what should the unit sales price be? a. $6.00 b. $8.10 c. $11.60 d. $13.70