Martin Company incurred the following costs for 70,000 units:

Variable costs $420,000

Fixed costs 392,000

Martin has received a special order from a foreign company for 3,000 units. There is sufficient capacity to fill the order without jeopardizing regular sales. Filling the order will require spending an additional $6,300 for shipping.

If Martin wants to break even on the order, what should the unit sales price be?

$6.00

$8.10

$11.60

$13.70