Vaughn Manufacturing incurred the following costs for 72000 units:

Variable costs $432000

Fixed costs 392000

Vaughn has received a special order from a foreign company for 4000 units. There is sufficient capacity to fill the order without jeopardizing regular sales. Filling the order will require spending an additional $5600 for shipping.

If Vaughn wants to break even on the order, what should the unit sales price be?

$12.80

$6.00

$7.40

$11.40