The following information relates to a product produced by marigold company: direct materials $20 direct labor 10 variable overhead 20 fixed overhead 15 unit cost $65 fixed selling costs are $650,000 per year, and variable selling costs are $10 per unit sold. although production capacity is 400,000 units per year, the company expects to produce only 250,000 units next year. the product normally sells for $100 each. a customer has offered to buy 40,000 units for $80 each. the incremental cost per unit associated with the special order is: