Con Co. produces dog sofas in a variety of sizes and designs. Each dog sofa has a memory- foam interior. Recently, another company has offered to provide Con Co. with all the memory-foam interiors needed for large dog sofas at a price of $6.20 each. Con Co. currently produces the large memory foam inserts at a total unit cost of $6.88, made up of the following costs: Direct materials Direct labor $1.95 1.74 Variable manufacturing costs 2.12 Fixed manufacturing costs 1.07 If Con Co. accepts the offer, the worker who currently produces the large memory-foam pieces will be transferred to work on assembling dog sofas. Under these circumstances, what is the relevant unit cost of each large memory-foam interior? O $5.81 O $4.07 O $5.14 O $3.69