Ellis Television makes and sells portable televisions. Each television regularly sells for $210, and has direct material cost $81, direct labor cost $57, and $38 of manufacturing overhead, 74% of which is variable and 26% fixed and unavoidable. A special order has been received by Ellis for a sale of 2,000 televisions to an overseas customer. The only selling costs that would be incurred on this order would be $6 per television for shipping. Ellis is now selling 6,000 televisions through regular channels each period and has the excess capacity to fill this order. What should be the minimum selling price per television in negotiating a price for this special order? a. $172.12 b. $182.00 c. $166.12 d. $176.00 e. $153.88