Answer:
$75 per unit
Explanation:
the unit level cost is equivalent to the variable cost = $45 per unit
product level costs and facility level costs are fixed costs
additional costs = $15,000 / 500 units = $30 per unit
Minimum selling price = $45 + $30 = $75 per unit
At this price, the company will be indifferent regarding whether to accept or reject the special order.