Elex Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 50,000 units per year is: Direct materials $9.00 Direct labor 8.00 Variable manufacturing overhead 6.00 Fixed manufacturing overhead 5.00 Variable selling and admin expenses 4.00 Fixed selling and admin expenses 3.00 The normal selling price is $50 per unit. Elex has 500 units on hand that are damaged and cannot be sold at the regular price. What unit cost is relevant in setting the minimum selling price for these damaged goods? $23.00 per unit $27.00 per unit $7.00 per unit $4.00 per unit