Garcia Company makes and sells trophies for sports competitions. Each trophy regularly sells for $60 and the per-unit costs to make the trophies are provided below. Direct materials Direct labor Manufacturing overhead $10 $ 6 $15 Garcia has received a request to make a special order for an upcoming competition, which would not disrupt sales to its existing customers. The special order will increase direct labor costs by $2 per unit due to some additional engraving required. Additionally, Garcia determines that 60% of the manufacturing overhead costs are fixed and will not be affected by the special order, while 40% are variable costs related to making the trophies. What is the lowest price Garcia should charge in order to accept the special order? a. $27 per trophy o b. $24 per trophy C. $33 per trophy d. $31 per trophy