Crandle manufactures is approached by a potential customer to fulfull a one time only special order for a product similar to one offered to demoestic customers. The company has excess capacity. The following per unit data apply for sales to regular customers.

Varaible Costs:

Direct Materials 140

Direct labor 100

Manufacturing support 105

Marketing costs 55

Fixed Costs:

Manufacturing support 175

Marketing costs 65

Total costs 640

Markup(50%) 320

Targeted selling price 960

For Crandle, what is the minimum acceptable price of this special order?

A 320.. B 400... C 640... D 480