Baseball Products manufactures a single product with the following full unit costs at a volume of 1,000 units:

Per Unit Cost Details

Direct materials	$ 450
Direct labor	180
Manufacturing overhead*	300
Selling expenses (50% variable)	200
Administrative expenses**	250
Total per unit	$1,380

*Note that per unit manufacturing overhead costs include $240,000 fixed costs

**Note that per unit administrative expenses include $140,000 fixed costs.

A company recently approached Baseballs management about buying 100 units of product. Baseball currently sells its product to dealers for $1,400 per unit. Capacity is sufficient to produce the extra 100 units. No selling expenses would be incurred on the special order.

What is the minimum price Baseball should charge just to break even on the special order?

What are the other qualitative factors Baseball should consider in the long run before considering such special orders?