Burns Industries currently manufactures and sells 17,000 power saws per month, although it has the capacity to produce 32,000 units per month. At the 17,000-unit-per-month level of production, the per-unit cost is $59, consisting of $37 in variable costs and $22 in fixed costs. Burns sells its saws to retail stores for $77 each. Allen Distributors has offered to purchase 4,700 saws per month at a reduced price. Burns can manufacture these additional units with no change in its present level of fixed manufacturing costs. Using an incremental analysis approach, Burns should consider accepting this special order only if the price per unit offered by Allen is at least: $22. $59. $77. $37. Burns decides to accept the special order for 4,700 units from Allen at a unit sales price that will add $94,000 per month to its operating income. The unit price Burns charging Allen is: $37. $57. $59. $77.