Crandle Manufacturers Inc. is approached by a potential new 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	$170
Direct labor	90
Manufacturing support	135
Marketing costs	85
Fixed costs:
Manufacturing support	145
Marketing costs	75
Total costs	700
Markup (40%)	280
Targeted selling price	$980

What is the contribution margin per unit?

1)

$220

2)

$280

3)

$500

4)

$700