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Company is approached by a customer to fulfill a one-time-only special order. Beta has excess capacity. The following per unit data apply for sales to

Company is approached by a customer to fulfill a one-time-only special order. Beta has excess capacity. The following per unit data apply for sales to regular customers:

Variable costs:

Direct materials $120

Direct labor 60

Manufacturing support 105

Marketing costs 45

Fixed costs:

Manufacturing support 135

Marketing costs 45

Total costs 510

Markup (50%) 255

Targeted selling price $765

For Company, at what price per unit of this special order would operating income be the same whether or not it accepted the special order?

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