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. ASSUMING THAT THE COMPANY HAS EXCESS CAPACITY THAT IS ENOUGH TO DO THE SPECIAL ORDER WITHOUT AFFECTER REGULAR SALES TO ITS CUSTOMERS AND THE COMPANY WANTS TO INCREASE PROFITS, THE PRICE THAT IS ACCEPTABLE FOR THE SPECIAL , ONE-TIME ORDER IS REASONABLY IN EXCESS OF

a. 100 b. 370 c. 470 d. 270