Kanada Inc. currently produces a product with the following cost characteristics:

Selling price	$85
Variable costs production	32
Variable costs selling and administrative	19
Total fixed costs	$977480

Plant capacity	41796
Current product/sales volume	38636

Kanada Inc. can purchase additional capacity at a cost of $30120 in increments of 3640 units. A customer approaches AB Inc. for a special one-time order to purchase 10439 units. 73% of current variable selling and administrative costs would be incurred with this order.

Assuming Kanada Inc. would purchase additional capacity, what is the minimum acceptable per unit price for this order?

Select one:

a. $75.03

b. $56.77

c. $45.87

d. $51.64