The Melrose Corporation produces a single product, Product C. Melrose has the capacity to produce 78,000 units of Product C each year. If Melrose produces at capacity, the per unit costs to produce and sell one unit of Product C are as follows:

Direct materials	$	22.80
Direct labor	$	18.60
Variable manufacturing overhead	$	14.20
Fixed manufacturing overhead	$	16.00
Variable selling expense	$	12.80
Fixed selling expense	$	8.40

The regular selling price of one unit of Product C is $100.80. A special order has been received by Melrose from Moore Corporation to purchase 3,500 units of Product C during the upcoming year. If this special order is accepted, the variable selling expense will be reduced by 75%. Total fixed manufacturing overhead and fixed selling expenses would be unaffected except that Melrose will need to purchase a specialized machine to engrave the Moore name on each unit of product C in the special order. The machine will cost $6,300 and will have no use after the special order is filled. Assume that direct labor is a variable cost. Assume that Melrose expects to sell 68,000 units of Product C to regular customers next year. At what selling price for the 3,500 units would Melrose be economically indifferent between accepting and rejecting the special order from Moore?

A $59.10

B $60.60

C $81.10

D $82.60