AB Inc. currently produces a product with the following cost characteristics:

Selling price	$91
Variable costs production	28
Variable costs S&A	11
Total fixed costs	$904903
Plant capacity	42115
Current product/sales volume	37354

A customer approaches AB Inc. for a special one-time order to purchase 9215 units at a reduced price. No variable selling and administrative costs would be incurred on this special order.

What is the minimum acceptable per unit price for this order?

Select one:

a. $64.13

b. $53.13

c. $28.00

d. $80.00