Sheridan Company incurred the following costs for 54000 units: Variable costs $324000 Fixed costs 392000 Sheridan has received a special order from a foreign company for 2000 units. There is...

Sheridan Company incurred the following costs for 54000 units:

Sheridan has received a special order from a foreign company for 2000 units. There is sufficient capacity to fill the order without jeopardizing regular sales. Filling the order will require spending an additional $2800 for shipping.


If Sheridan wants to earn $4000 on the order, what should the unit price be?