Gracius Manufacturing is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. Gracius Manufacturing has a policy of adding a 10% markup to full costs and currently has excess capacity. The following per unit data apply for sales to regular customers:

Variable costs:
Direct materials	$90
Direct labor	30
Manufacturing overhead	40
Marketing costs	30
Fixed costs:
Manufacturing overhead	180
Marketing costs	10
Total costs	380
Markup (10% of total costs)	38
Estimated selling price	$418

For Gracius Manufacturing, what is the minimum acceptable price of this one-time-only special order?

A.

$160

B.

$190

C.

$120

D.

$380