Sheridan Company incurred the following costs for 86000 units:

Variable costs	$524600
Fixed costs	392000

Sheridan has received a special order from a foreign company for 3000 units. There is sufficient capacity to fill the order without jeopardizing regular sales. Filling the order will require spending an additional $7800 for shipping. If Sheridan wants to earn $6000 on the order, what should the unit price be?

$8.10

$10.70

$9.16

$15.26