Andretti Company has a single product called Dak. The company normally produces and sells 60,000 Daks each year at a selling price of $32 per unit. The companys unit costs at this level of activity are given below: Direct materials $10.00 Direct labor $4.50 Variable manufacturing overhead $2.30 Fixed manufacturing overhead $5.00 ($300,000 total) Variable selling expenses $1.20 Fixed selling expenses $3.50 ($210,000 total) Total cost per unit $26.50 The company has 1,000 Daks on hand that have some irregularities and are therefore considered to be seconds. Due to the irregularities, it will be impossible to sell these units at the normal selling price. What cost figure is relevant for setting a minimum selling price? Explain. (Can someone please help me with this and explain if you can in a step by step manner what the answer is and how I go about getting the answer, each step and everything, thank you very much.)