Lego Company manufactures and sells toys for $17 each. The company has the capacity to produce 28,000 toys in a year, but is currently produces and sells 24,000 toys per year. The company currently incurs the following costs at its current production level of 24,000 toys:

Variable Manufacturing costs - $71,000

Fixed Manufacturing costs - $90,000

Variable selling and admin costs - $77,000

Fixed selling and admin costs - $54,000

A retailer is interested in purchasing the excess capacity of 4000 toys if it can receive a special price. This special order would not affect Lego Company ' regular sales or its cost structure. Lego Company's profits would increase from this special order if the special order price per toy is greater than

A. $12.17

B. $6.71

C. $5.29

D. $6.17