If a companywith excess capacity and the following per unit costs received a special order for15,900 units on which the variable selling costs per unitwill onlybe$13,the minimum price per unit the company should charge for the special order is:

Direct Material -$59

Direct Labor - $28

Variable Manufacturing Overhead - $31

Fixed Manufacturing Overhead - $12

Variable Selling Costs - $16

Possible answers:

• $118.
• $131.
• $144.
• $143.
• None of the answers is correct.