The following information relates to a product produced by Malkovich Company: Direct materials Direct labor Variable overhead Fixed overhead Unit cost $24 15 30 18 $87 Fixed selling costs are $500,000 per year, and variable selling costs are $12 per unit sold. Although production capacity is 600,000 units per year, the company expects to produce only 400,000 units next year. The product normally sells for $120 each. A customer has offered to buy 60,000 units for $90 each. The incremental cost per unit associated with the special order is