ANDREI COMPANY IS A MAKER OF PRODUCT X WHICH IS USED AS A RAW MATERIAL OF A HIGHLY SOPHISTICATED EQUIPMENT.PRODUCT X HAS THE FOLLOWING DATA PER UNIT: SELLING PRICE, 1,000; VARIABLE COSTS: MATERIALS, P 200, LABOR, P 100, FACTORY OVERHEAD, P50 AND SHIPPING , P 20. FIXED COSTS: FACTORY OVERHEAD, P 60; SELLING AND ADMINISTRATIVE COSTS, P 40 OR TOTAL COSTS OF P470. DURING THE MONTH THE COMPANY RECEIVED A SPECIAL ONE TIME ORDER FOR 2,000 UNITS OF PRODUCT X. ASSUME THAT THE EXCESS AVAILABLE CAPACITTY FOR SPECIAL ORDER IS ONLY 1,500 UNITS, SO THAT IF THE ORDER WERE ACCEPTED, THE COMPANY WOULD HAVE TO REDUCE SALES TO REGULAR CUSTOMERS. WHAT IS THE MINIMUM PRICE FOR THIS SPECIAL ORDER?

a. 530 b. 1,000 c. 602.50 d 470