Farnsworth Television makes and sells portable television sets. Each television regularly sells for $250. The following cost data per television are based on a full capacity of 14,500 televisions produced each period:

Direct materials	$90
Direct labor	$70
Manufacturing overhead (75% variable, 25% unavoidable fixed)	$52

A special order has been received by Farnsworth for a sale of 2,400 televisions to an overseas customer. The only selling costs that would be incurred on this order would be $15 per television for shipping. Farnsworth is now selling 7,400 televisions through regular distributors each period. What should be the minimum selling price per television in negotiating a price for this special order?

$199

$212

$214

$250