Paradiso Company manufactures dolls that are sold to various distributors. The company produces at full capacity for six months each year to meet peak demand; the manufacturing facility operates at 80% of capacity for the other six months of the year. The company has provided the following data for the year:

No. of units produced and sold	500,000 units
Sales price	$30 per unit
Variable manufacturing costs	$20 per unit
Fixed manufacturing costs	$1,000,000 per year
Variable selling and administrative costs	$4 per unit
Fixed selling and administrative costs	$500,000 per year

Paradiso receives an offer to produce 5,000 dolls for a special event. This is a one?time opportunity during a period when the company has excess capacity. What is the minimum sales price the company should accept for the order?

Answer A $24

Answer B $20

Answer C $16

Answer D $30