Please Help! Current Attempt in Progress

Concord Corporation incurred the following costs to produce $100000$ units:

Variable costs $$530000$

Fixed costs $800000$

An outside supplier is interested in producing the item for Concord. If the item is produced outside, Concord could use the released production facilities to make another item that would generate $$190000$ of net income. No fixed costs are avoidable. At what unit price would Concord accept the outside supplier's offer if Concord wanted to increase net income by $$140000?$

$$8\mathrm{.}60$

$$5\mathrm{.}80$

$$4\mathrm{.}80$

$$7\mathrm{.}20$