Cabinet Company has equipment that is in high demand, but has a limited amount of time available. The equipment can be used to produce a number of different products. The following data are available: Product Unit Price Unit Variable Costs Units Made Per Hour L $300 $150 25 M $400 $200 12 N $600 $250 10 O $200 $100 16 Which product should be emphasized first? O A. N B. M C. O O D.L The Bucks Basketball Company has the following per-unit cost data: Direct material $10 Direct Labor $7 Variable Overhead $8 Variable Selling cost $7 Fixed costs, in total, are as follows: Fixed overhead $400 Fixed selling $550 The company receives a special order for 50 units. The buyer would like an extra engraving on each basketball, which will increase labor costs by $1.00 per basketball and cost $200 for the tool to make the engravings. The sales staff was heavily involving in obtaining this special order opportunity and they will be paid sales commission. The tool engraving can only be used for this order; it must be destroyed after use. What price must be charged to earn $400 on the special order? A. $2,150 B. $2,400 O C. $2,250 O D. $3,000