Tany Company operates a manufacturing facilities. The following information pertains to its normal production: Maximum manufacturing capacity per month is 20,000 units. Total variable costs for maximum capacity are $160,000. Actual production is 15,000 units. Total fixed costs per month are $400,000. Tany received a special offer from a customer of 4,000 units. Determine the price that makes Tany indifferent to reject or not this special offer.

	a.	$28
	b.	$20
	c.	$12
	d.	$8