Avocado Company has received a special order for $2,400$ units of its product at a special price. The product normally sells for $$440$ and has the following manufacturing costs:

Cost per Unit

Direct materials $ $122$

Direct labor $87$

Variable manufacturing overhead $64$

Fixed manufacturing overhead $119$

Total unit cost $ $392$

Assume that Avocado has sufficient capacity to fill the order without harming normal production and sales. What minimum unit price should Avocado charge to make a $$28,800$ incremental profit?

Multiple Choice

$$440$

$$285$

$$273$

$$392$