Solve using given information The last answer choice is $35

Goes Inc. manufactures running shoes that it sells for $75 per pair. The US Olympic Track Team (OTT) wants a special order of 200 pairs of shoes for its athletes. Currently, Goes is producing and selling 800 pairs of shoes a year, and cost data for the current activity level is as follows: Total Direct Materials $12,000 Direct Labor $5,600 Variable Manufacturing Overhead $2,400 Fixed Manufacturing Overhead $8,000 Variable Selling, General & Administrative $4,000 Fixed Selling, General & Administrative $6,400 Total Costs (800 shoes) $38,400 The special order will not incur any incremental selling or administrative expenses. Fixed manufacturing costs will not change. Requirement 1: At an activity level of 800 shoes, what is Goes's unit product cost (e.g., manufacturing cost per pair of shoes produced?) O $15 O $25 $32