Raymund Inc. currently sells its only product to Mall-Stores. Raymund has received a one-time- only order for 2,000 units from another buyer. Sale of the special order items will not require any additional selling effort. Raymund has a manufacturing capacity to produce 7,000 units. Raymund has an effective income tax rate of 40%. Raymund's Income Statement, before consideration of the one-time-only order, is as follows. Sales (5,000 units at $20 per unit) Variable manufacturing costs Variable selling costs Contribution margin Fixed manufacturing costs Fixed selling costs Operating income Income taxes Net income $50,000 15,000 16,000 4.000 $100,000 65,000 35,000 20,000 15,000 6.000 $ 9.000 In negotiating a price for the special order, Raymund should set the minimum per unit selling price at

Raymund Inc. currently sells its only product to Mall-Stores. Raymund has received a one-timeonly order for 2,000 units from another buyer. Sale of the special order items will not require any additional selling effort. Raymund has a manufacturing capacity to produce 7,000 units. Raymund has an effective income tax rate of 40%. Raymund's Income Statement, before consideration of the one-time-only order, is as follows. In negotiating a price for the special order, Raymund should set the minimum per unit selling price at