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

Selling price	$94
Variable costs production	32
Variable costs S&A	15
Total fixed costs	$975978
Plant capacity	41755
Current product/sales volume	35759

A customer approaches AB Inc. for a special one-time order to purchase 9729 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. $32.00

b. $79.00

c. $50.03

d. $65.03