1. Tom Company produces and sells 4,000 units per month of a certain small home appliance. Total costs per month are $600,000 of which $200,000 are variable and $400,000 are fixed. Idle capacity exits to cover a special sales order of 3,000 units per month. The lowest of these proposed prices that should be accepted by Tom Company for this order is:
2. $17 per unit
3. $73 per unit
4. $62 per unit
5. $21 per unit

(Please write step)