A manufacturer operating with excess capacity has been asked to fill a special order at $9.25 per unit. The regular price is $10.50 per unit. No other use of the currently idle capacity can be found. The manufacturer's usual variable costs per unit are $4.50 for direct materials, $3.00 for direct labour, $1.00 for variable overhead, and $1.50 for sales commission. No sales commission would be paid on this special order. The average fixed overhead cost per unit is $0.25.

The minimum price per unit for this special order would be closest to;

Group of answer choices

8.75

8.50

10.00

7.50

10.25