Elfalan Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's norinal activity level of 57.000 units per month is as followst The normal selling price of the product is $120.10 per unit. An order has been recelved from an overseas customer for 3.700 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expenso would be 52.90 loss per unit on this order than on normal sales. Direct labor is a variabie cost in this company? Suppose there is not enough idie capacity to produce all of the units for the overseas customer and accepting the special order would require cutting bock on production of 1,550 units for regular customers. The minimum acceptable price per unit for the special order is dosest to: fhound your. intermediate calculations to 2 decimal places.)