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Sheffield Corp. incurred the following costs for 8 2 0 0 0 units: Variable costs $ 5 4 9 4 0 0 Fixed costs ,

Sheffield Corp. incurred the following costs for 82000 units:
Variable costs $549400
Fixed costs ,392000
Sheffield has received a special order from a foreign company for 2000 units. There is sufficient capacity to fill the order without jeopardizing regular sales. Filling the order will require spending an additional $4200 for shipping.
If Sheffield wants to earn $4000 on the order, what should the unit price be?
$15.58
$8.70
$8.88
$10.80
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