Zildjian Corporation Manufactures a Single Product with the Following Unit

Zildjian Corporation manufactures a single product with the following unit costs for 1,250 units: $$\begin{array} { l r } \text { Direct materials } & \$ 2,300 \\\text { Direct labor } & 960 \\\text { Factory overhead } ( 30 \% \text { variable } ) & 1,800 \\\text { Selling expenses ( } 50 \% \text { variable) } & 900 \\\text { Admini strative expenses (10\% variable) } & 840 \\\text { Total per unit } & \$ 6,800\end{array}$$ Recently, a company approached Zildjian Corporation about buying 100 units for $5,100 each. Currently, the models are sold to dealers for $7,900. Zildjian Corporation's capacity is sufficient to produce the extra 100 units. No additional selling expenses would be incurred on the special order.
If Zildjian Corporation wants to increase its profit by $18,000 on the special order, what is the minimum price it should charge per unit?

A) $4,064
B) $4,514
C) $5,100
D) $6,900