Please help answer

The Melrose Corporation produces a single product, Product C. Melrose has the capacity to produce 72,000 units of Product C each year. If Melrose produces at capacity, the per unit costs to produce and sell one unit of Product C are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling expense Fixed selling expense $ 20.70 $ 17.40 13.30 $14.50 12.20 $ 8.10 The regular selling price of one unit of Product C is $91.20. A special order has been received by Melrose from Moore Corporation to purchase 3,000 units of Product C during the upcoming year. If this special order is accepted, the variable selling expense will be reduced by 75%. Total fixed manufacturing overhead and fixed selling expenses would be unaffected except that Melrose will need to purchase a specialized machine to engrave the Moore name on each unit of product C in the special order. The machine will cost $5,400 and will have no use after the special order is filled. Assume that direct labor is a variable cost. Assume that Melrose expects to sell 62,000 units of Product C to regular customers next year. At what selling price for the 3,000 units would Melrose be economically indifferent between accepting and rejecting the special order from Moore? O $56.25 O $76.75 $78.25 O $54.75