2. Coroid Manufacturers Inc. is approached by a European customer to fulfill a onetimeonly special order for a product similar to one offered to domestic customers. The company has excess capacity. The following per unit data apply for sales to regular customers:

Variable costs:
Direct materials	$140
Direct labor	110
Manufacturing support	105
Marketing costs	55
Fixed costs:
Manufacturing support	175
Marketing costs	55
Total costs	640
Markup (40%)	256
Targeted selling price	$896

For Coroid Manufacturers Inc., what is the minimum acceptable price of this special order?

A.$ 480

B.$ 640

C.$ 410

D.$ 256