Kazu Inc. is a Japanese firm located in Kawagoe. The firm incurred the following costs for existing 70,000 production units: Variable costs JPY 420,000,000 Fixed costs JPY 392,000,000 Kazu Inc. has received a special order from a foreign company for 3,000 units. The current capacity is 73,000 units. The special order will cost an additional JPY 6,300,000 for shipping. Kazu Inc. wants to earn JPY 6,000,000 profit from the special order. Calculate the appropriate unit sales price! Select one: a. JPY 15,700 b. JPY 9,700 c. JPY 8,000 d. JPY 10,100