Dot has received a special order for 2,000 units of its product at a special price. The product normally sells for $200 and has the following manufacturing costs:

Per unit Direct materials $ 60

Direct labor 40

Variable manufacturing overhead 30

Fixed manufacturing overhead 50

Unit cost $ 180

Assume that Dot has sufficient capacity to fill the order without harming normal production and sales. What minimum price should Dot charge to achieve a $50,000 incremental profit? a)$225

b)$155

c)$168

d)$180