Farnsworth Television makes and sells portable television sets. Each television regularly sells for $380. The following cost data per television are based on a full capacity of 21,000 televisions produced each period:

Direct materials	$75
Direct labor	$60
Manufacturing overhead (80% variable, 20% unavoidable fixed)	$45

A special order has been received by Farnsworth for a sale of 3,700 televisions to an overseas customer. The only selling costs that would be incurred on this order would be $10 per television for shipping. Farnsworth is now selling 8,700 televisions through regular distributors each period. What should be the minimum selling price per television in negotiating a price for this special order?

$380

$171

$180

$181