Answer:
 $9327
Step-by-step explanation:
Apparently, the cost function is supposed to be ...
 C(x) = 0.4x^2 -112x +17167
This can be rewritten to vertex form as ...
 C(x) = 0.4(x^2 -280) +17167
 C(x) = 0.4(x -140)^2 +17167 -0.4(19600)
 C(x) = 0.4(x -140)^2 +9327
The vertex of the cost function is ...
 (x, C(x)) = (140, 9327)
The minimum unit cost is $9327.
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Comment on the question
You found the number of units that result in minimum cost (140 units), but you have to evaluate C(140) to find the minimum unit cost.