Footy Sports manufactures footballs. The forecasted profit and loss statement for the year before any special order is as follows:

	Total	Per Unit
Sales	$ 4 000 000	$10
Manufacturing CoGS	$ 3 200 000	$ 8
Gross Profit	$ 800 000	$ 2
Selling expenses	$ 300 000	$ 0.75
Net profit	$ 500 000	$ 1.25

Fixed costs included in the preceding forecasted profit and loss statement are $ 1 200 000 in manufacturing cost of goods sold and $ 100 000 in selling expenses. Footy Sports received a special order for 50 000 footballs at $ 7.5 each. Assume that Footy Sports has sufficient capacity to manufacture 50 000 more footballs.

Required:

Calculate the relevant unit cost that Footy Sports should consider in evaluating this special order.