Cradle manufacturers ink is approached by a potential customer to for fill a one time only special order for a product similar to one offered

QUESTION 18 Cradle Manufacturers Inc. is approached by a potential customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The company has excess capacity. The following per unit data apply for sales to regular customers: Variable costs: Direct materials Direct labor $140 100 "Manufacturing support 105 Marketing & distribution costs 55 Fixed Costs: Manufacturing support 175 Marketing & distribution costs 65 Total costs $640 Markup (50%) $320 Targeted selling price $960 For Cradle Manufacturers Inc., what is the minimum acceptable price of this special order? $400 $320 $480 $640