Farnsworth Television makes and sells portable television sets. Each television regularly sells for $300. The following cost data per television are based on a full capacity of 17,000 televisions produced each period:

Direct materials	$75
Direct labor	$55
Manufacturing overhead (70% variable, 30% unavoidable fixed)	$50

A special order has been received by Farnsworth for a sale of 2,900 televisions to an overseas customer. The only selling costs that would be incurred on this order would be $14 per television for shipping. Farnsworth is now selling 7,900 televisions through regular distributors each period. What should be the minimum selling price per television in negotiating a price for this special order?

	$300
	$165
	$180
	$179