Athmer Corporation
Athmer Corporation Sells a Product for $18 Per $\$ 1$

Athmer Corporation
Athmer Corporation sells a product for $18 per unit,and the standard cost card for the product shows the following costs:
Direct material                                $\$ 1$
Directlabor                                        2
$\text { Overhe ad (80\% fixed) }$                         $\underline{7}$
Total                                                $\underline{\$10}$

Refer to Athmer Corporation.Athmer received a special order for 1,000 units of the product.The only additional cost to Athmer would be foreign import taxes of $1 per unit.If Athmer is able to sell all of the current production domestically,what would be the minimum sales price that Athmer would consider for this special order?

A) $18.00
B) $11.00
C) $5.40
D) $19.00