Multiple Choice Question 61

Concord Corporation incurred the following costs for 78000 units:

Variable costs$468000Fixed costs392000

Concord has received a special order from a foreign company for 2000 units. There is sufficient capacity to fill the order without jeopardizing regular sales. Filling the order will require spending an additional $3600 for shipping.

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

(A.)$11.03

(B.)$6.00

(C.)$12.83

(D.)$7.80