Athmer Corporation sells a product for $18 per unit, and the standard cost card for the product shows

the following costs:

Direct material $ 1

Direct labor 2

Overhead (80% fixed) 7

Total $10

Athmer received a special order for 1,000 units of the product. The only additional cost to Athmer

would be foreign import taxes of $1 per unit. If Athmer is able to sell all of the current production

domestically, what would be the minimum sales price that Athmer would consider for this special

order?