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?