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The answer $8.35 does not include the additional selling expense of $0.90.
The answer of $9.25 is found by adding relevant variable cost of the process: Direct materials = $2.30 ? .25 = $2.05 Direct labor = $3.60 Variable manufacturing overhead = $2.70 Variable selling expenses = $.90 Total variable cost = $2.05 + $3.60 + $2.70 + $.90 = $9.25 Note that the question asks only for the minimum unit price at which the manufacturer would accept the special order. At any price over $9.25, total profit for the company will be increased, but this is so only because the manufacturer has excess unused capacity. If the manufacturer did not have excess capacity, it would have to not manufacture something else in order to accept this order. Not manufacturing something else would cause the company to incur an opportunity cost in taking the new order equal to the contribution margin lost because of not having the other product available to sell. That opportunity cost would need to be added to the variable cost of the special order product to calculate the minimum unit price at which the manufacturer would accept the special order.
The correct answer is found by including all of the relevant cost of the proposal [($2.30-$0.25) + $3.60 + $2.70 + $0.90].
The answer $14.00 includes all manufacturing cost (fixed and variable), but does not include the additional selling and marketing cost which would be incurred. It also does not include new cost of material ($2.30-$0.25).