Cottonwood Cabinetry is approached by a new customer to complete a one$-$time$-$only special order for a product like the one currently offered to Cottonwoods' customers. The following per unit financial data apply for current regular sales:

Direct materials $-$$$100$

Direct labor $-$$$125$

Variable manufacturing overhead $-$ $$60$

Fixed manufacturing overhead $-$$$75$

Total manufacturing costs $-$$$360$

Markup $40\%-$ $$144$

Selling price $-$ $$504$

Cottonwood has no excess machine or labor capacity, however for the special$-$order Cottonwood can rent the need machine time for $$75$ and additional direct labor for $$80$ per unit. The special$-$order customer wants the cabinets in cherry rather than maple, which would increase direct material costs by $$45$ per unit.

What is the minimum per unit price that Cottonwood Cabinetry should charge for this special$-$order?

$$364$

$$485$

$$260$

$$679$