The following information relates to the manufacturing costs of the product manufactured by Marigold Company:

Line Item Description	Cost
Direct materials	$20
Direct labor	10
Variable overhead	20
Fixed overhead	17
Unit manufacturing cost	$67

Fixed selling costs are $650,000 per year, and variable selling costs for training customers on how to use the product are $11 per unit sold. Although production capacity is 400,000 units per year, the company expects to produce only 250,000 units next year. The product usually sells for $100 each. A customer has offered to buy 40,000 units for $80 each.

The incremental cost per unit associated with the special order is:

a. $90.

b. $61.

c. $84.

d. $76.