A company manufactures a product that has the unit price and costs shown here. Selling price $300 Costs Direct materials $40 Direct labor 30 24 60 Variable manufacturing overhead Fixed manufacturing overhead Variable selling Fixed selling and administrative Total costs 6 20 (180) Operating margin $120 The company received a special order for 1,000 units of the product. The company currently has excess capacity but has an alternative use for this capacity that will result in a contribution margin of $20,000. What is the minimum per-unit price that the company should charge for this special order? * Source: Retired ICMA CMA Exam Questions. $120, because it covers the incremental costs of manufacturing the product and allows the company to break even on the alternative use. $140, because operating margin will increase by $20,000. $180, because it covers the costs of manufacturing the product and allows the company to break even. $200, because operating margin will increase by $20,000