A Company Is Currently Operating at 80% Capacity Producing 5,000

A company is currently operating at 80% capacity producing 5,000 units.Current cost information relating to this production is shown in the table below: $$\begin{array} { | l | c | } \hline & \text { Per Urit } \\\hline \text { Sales price } & \$ 34 \\\hline \text { Direct rraterial } & \$ 2 \\\hline \text { Direct labor } & \mathbf { \$ 3 } \\\hline \begin{array} { l } \text { Variable } \\\text { overhead }\end{array} & \$ 4 \\\hline \text { Fixed overhead } & \mathbf { \$ 5 } \\\hline\end{array}$$ The company has been approached by a customer with a request for a 100-unit special order.What is the minimum per unit sales price that management would accept for this order if the company wishes to increase current profits?

A) Any amount over $34 per unit.
B) Any amount over $20 per unit.
C) Any amount over $14 per unit.
D) Any amount over $9 per unit.
E) Any amount over $5 per unit.