Most of the manufacturing overhead is fixed; however, 30% of it is variable with respect to the number of shirts produced. The special order will require customizing the shirts for the customer with an additional direct materials cost of $5 per shirt and an additional direct labor cost of $4 per shirt. If it accepts this order, Marjess will have to rent special equipment to handle the shirt customization at a cost of $22,000. The order would have no effect on Marjess Corporations regular sales and it could be fulfilled using the companys existing capacity without affecting any other order

I know the answer is $41.

Special order

Direct material cost = $8 + $5 = $13

Direct Labor = $16 + $4 = $ 20

Manufacturing overhead

Variable = $12 * 30% = $3.6

Additional cost = $22,000 for 5,000 units so manufacturing cost per unit = 22,000/5,000 = $4.4

Total manufacturing cost = $3.6 + $4.4 = $8

Total product cost = Material + labor + manufacturing cost = $13 + $20 + $8 = $41

So the minimum sale price or the break even sales price will be the product cost per unit for the special order

So the correct answer is d .$41

But why they don't have to consider fixed cost? I don't know why the fixed cost is not included in calculating minimum sales price per unit.