Grant's Kitchens is approached by Ms. TammyWang, a newcustomer, to fulfill a large onetimeonly special order for a product similar to one offered to regular customers. The following per unit data apply for sales to regularcustomers:

Direct Materials: $455

Direct Labour: $ 300

Variable manufacturing support: $45

Fixed manufacturing support: $100

Total manufacturing costs: $900

Markup (60%): $540

Targeted selling price: $1,440

Grant's Kitchens has excess capacity. Ms. Wang wants the cabinets in cherry rather thanoak, so direct material costs will increase by$30 per unit.

ForGrant's Kitchens, what is the minimum acceptable price of this onetimeonly specialorder?