Swifty Corporation incurred the following costs to produce 100000 units: An outside supplier is interested in producing the item for Swifty. If the item is produced outside, Swifty could use the released production facilities to make another item that would generate $190000 of net income. No fixed costs are avoidable. At what unit price would Swifty accept the outside supplier's offer if Swifty wanted to increase net income by $130000 ? $7.40 $6.10 $4.80 $3.60