Ellis Television makes and sells portable televisions. Each television regularly sells for $210. The following cost data per television is based on a full capacity of 10,000 televisions produced each period. Direct materials $80 Direct labor $60 Manufacturing overhead (70% variable and 30% unavoidable fixed) $40 Ellis has received a special order 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. What should be the minimum selling price per television in negotiating a price for this special order? Select one: a. $174 b. $168 c. $210 d. $180