Delta Company produces a single product. The cost of producing and selling a single unit of this product at the companys normal activity level of 97,200 units per year is: Direct materials $ 2.10 Direct labor $ 3.00 Variable manufacturing overhead $ 0.60 Fixed manufacturing overhead $ 3.55 Variable selling and administrative expenses $ 2.00 Fixed selling and administrative expenses $ 2.00 The normal selling price is $25.00 per unit. The companys capacity is 129,600 units per year. An order has been received from a mail-order house for 2,700 units at a special price of $22.00 per unit. This order would not affect regular sales or total fixed costs. Required: As a separate matter from the special order, assume the companys inventory includes 1,000 units that are inferior quality. The units must be sold through regular channels at a reduced price. The company does not expect the selling of these inferior units to affect regular sales. What unit cost is relevant for establishing a minimum selling price for the inferior units