Forrest Corporation manufactures parts that are used in the production of washers and dryers. The following costs are associated with part no. 65: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling costs $ 63 32 35 14 12 The company received a special-order inquiry from an appliance manufacturer in Brazil for 16,300 units of part no. 65. The variable selling costs per unit will amount to only $9. Since Forrest has excess capacity, the minimum price that Forrest should charge the Brazil manufacturer is: Multiple Choice O $130. O $139. $146. O O $153