Crackle Cellular is approached by Tingle, a new customer, to fulfill a large

onetimeonly

special order for a product similar to one offered to regular customers. Crackle Cellular has excess capacity. The following per unit data apply for sales to regular customers:

Direct materials	$170
Direct manufacturing labour	60
Variable manufacturing support	30
Fixed manufacturing support	100
Total manufacturing costs	360
Markup (30%)	108
Estimated selling price	$468

If Tingle wanted a

longterm

commitment for supplying this product, what price would most likely be quoted to them?

A.

$360

B.

$468

C.

$507

D.

$377

E.

$290