Sab manufacturing is operating with excess capacity and has been asked to fill a special order at $9.25 per unit on one of its core products. The regular price is $10 per unit. No other use of the current idle capacity can be found. The manufacturer's usual variable costs per unit are $4.50 for direct materials, $3.00 for direct labour, $1.00 for variable overhead, and $1.50 for sales commission, although sales commission would not be applicable on the special order. The average fixed overhead cost per unit is $0.25. The minimum price per unit for this special order that Sab manufacturing would accept would be closest to: $8.75 $7.50 $10.00 $8.50