Avocado 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: Per unit Direct materials $ 122 Direct labor 87 Variable manufacturing overhead 64 Fixed manufacturing overhead 119 Unit cost $ 392 Assume that Avocado has sufficient capacity to fill the order. What special order price should Avocado charge to make a $28,800 incremental profit?

Multiple Choice

• $392

• $285

• $273

• $440