Turner Ltd is working at full capacity producing 10,000 units of a unique product, RX- 8 . The manufacturing cost per unit for RX8 is as below: Manufacturing overhead cost per unit is based on variable cost per unit of $2 and fixed costs of $30,000 (at full capacity of 10,000 units). Marketing cost per unit, all variable, is $4 and the selling price is $20. Carson Ltd has asked Turner Ltd to produce 2,000 units of SX-8, a modification of RX-8. SX-8 would require the same manufacturing processes as RX8. Carson Ltd has offered to pay Turner Ltd $15 per unit of SX8 plus half the marketing cost per unit. The opportunity cost to Turner Ltd of producing the 2,000 units of SX-8 for Carson Ltd (assume no overtime is worked) is closest to: None of the available options $22000 $20000 $30000 $18000