7. Swifty Corporation incurred the following costs for 64000 units:

Variable costs	$384000
Fixed costs	392000

Swifty has received a special order from a foreign company for 3000 units. There is sufficient capacity to fill the order without jeopardizing regular sales. Filling the order will require spending an additional $3600 for shipping. If Swifty wants to break even on the order, what should the unit sales price be?

a) $12.13

b) $6.00

c) $7.20

d) $13.33