Alice Water Coolers is approached by Mrs Hu Qi, a new customer, to fulfil a large one-time-only special order for a product similar to one offered to regular customers. Alice Water Coolers has excess capacity. The following per unit data apply for sales to regular customers:

Direct materials $250

Direct manufacturing labour 80

Variable manufacturing support 50

Fixed manufacturing support 100

Total manufacturing costs 480

Mark-up (30%) 144

Estimated selling price $624

For Alice Water Coolers, what is the minimum acceptable price of this one-time-only special order?