2) Zolas' Heaters is approached by Ms. Leila, a new customer, to fulfill a large one-time-only special order for a product similar to one offered to regular customers. Zolas' Heaters has excess capacity. The following per unit data apply for sales to regular customers: Direct materials $400 Direct manufacturing labor 120 Variable manufacturing support 60 Fixed manufacturing support & Total manufacturing costs 780 Markup (20% of total manufacturing costs) Estimated selling price 5% If Ms. Leila wanted a long-term commitment, and not a one-time-special order, for supplying this product, calculate the most likely price to be quoted assuming the markup remains same? A) $580 B) $520 C) $936 D) $780