Your Company has the capacity to produce 100,000 units. It produces and sells 70,000 units of a product each year. At this level of activity, Your Company incurs the following unit costs: Direct materials $15 Direct labor $30 Variable factory $18 overhead Fixed factory overhead $10 Variable selling $20 expense Fixed selling expense $7 Original cost per unit $100 A special order for 20,000 units under consideration would require the one-time rental of a special machine. The rental is for $40,000. If the order is accepted, $8 of the variable S&A can be avoided. What is the least amount the company can charge per unit in this special pricing decision? (Think breakeven.) O $75 $73 5300 0577 $71