1 Special order pricing decision LOT Emily Silver Corporation sells a dining table for $250 per unit. It incurs the following costs for the product: direct materials, $110; direct labour, $70; variable overhead, $20; and fixed overhead, $10. The company has received a special order for 500 tables. The order would require rental of a special tool that rents for $3000. Emily Silver Corporation has sufficient idle capacity to produce the tables for this order. REQUIRED Calculate the minimum price per table that the company could charge for this special order if management requires a $5000 minimum profit on any special order