Farnsworth Television makes and sells portable television sets. Each television regularly sells for $290. The following cost data per television are based on a full capacity of 16,500 televisions produced each period:

Direct materials	$70
Direct labor	$50
Manufacturing overhead (80% variable, 20% unavoidable fixed)	$60

A special order has been received by Farnsworth for a sale of 2,800 televisions to an overseas customer. The only selling costs that would be incurred on this order would be $13 per television for shipping. Farnsworth is now selling 7,800 televisions through regular distributors each period. What should be the minimum selling price per television in negotiating a price for this special order?

$290

$168

$180

$181