Normal unit pricing for a companys product is determined as follows:

Direct materials and labor	$12.00
Manufacturing overhead (60% fixed)	8.00
Variable selling	1.00
Fixed selling and administrative	11.00
Total cost	$32.00
10% desired mark-up	3.20
Selling price	$35.20

If the company receives a special order for which capacity exists, the lowest selling price per unit the company can accept is

A.

$32.00

B.

$17.20

C.

$16.20

D.

$13.00