Your Company has the capacity to produce 80,000 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	$18
Direct labor	$30
Variable factory overhead	$9
Fixed factory overhead	$10
Variable selling expense	$7
Fixed selling expense	$12
Original cost per unit	$86

A special order for 9,000 units under consideration would require the one-time rental of a special machine. The rental is for $36,000. If the order is accepted, $2 of the variable S&A can be avoided. What is the least amount the company can charge per unit in this special pricing decision?

Group of answer choices

$66

$86

$62

$63

$59