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Sheridan Company's Selling Division's unit sales price is $$32$ and its unit variable cost is $$15.$ Its capacity is $10000$ units. Unit fixed cost

are $$4.$ Current outside sales are $9000$ units. What is the Selling Division's opportunity cost per unit from selling $1000$ units to the

Purchasing Division?

$$0$

$$13$

$$17$

$$32$