Noma Company has reported the following unit costs of prod the product C50 at a volume of 10,000 units per month (as shown in the below table); this volume represents the company's capacity. Amount Item $2.50 per unit Direct Materials $2.00 per unit Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead Variable Selling and Administrative Expenses Fixed Selling and Administrative Expenses $0.50 per unit $1.00 per unit $1.75 per unit $0.50 per unit Noma Company is currently selling 9,000 units per month. Besides, the company has received a special order from a customer in a foreign market for 1,000 units of the product C50: this order will not affect the regular sales. The fixed manufacturing costs as well as fixed selling and administrative expenses are constant within the relevant range which is between 8,000 units and 10,000 units per month. Direct labor is a variable cost, and variable selling and administrative expenses will be incurred for this order as all other sales. 18. If Noma Company has 50 defective units from product 050 that are left over from last period. Thus, due to the small defects in those units, they are to be sold at a reduced price as sorap. Assuming that this will not affect the company's other sales, What is the cost that can be considered as relevant in setting a minimum price for selling each of those defective units? O $15 per unit $225 per unit 86.75 per unit S7 50 per unit O None of the above