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

Selling price	$88
Variable costs production	36
Variable costs S&A	10
Total fixed costs	$923945
Plant capacity	41484
Current product/sales volume	35642

A customer approaches AB Inc. for a special one-time order to purchase 9812 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. $62.99

b. $78.00

c. $36.00

d. $52.99