Question 17 5.7 pts Elf Company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 80,000 units per month is as follows: Direct materials $22.50 Direct labor 7.50 Variable manufacturing overhead 1.70 Fixed manufacturing overhead 19.00 Variable selling and administrative expense 2.70 Fixed selling and administrative expense The normal selling price of the product is $67.80 per unit. An order has been received from an overseas customer for 3.000 units to be delivered this month at a special discounted price. This order would not change the total amount of the company's fixed costs. The variable selling and administrative expense would be $1.90 less per unit on this order than on normal sales Suppose the company is already operating at capacity when the special order is received from the overseas customer . What would be the opportunity cost of each unit delivered to the overseas customer? 8.60