Heck's Kitchens is approached by Mr. Louis Cifer, a new customer, to fulfill a large one-time-only special order for a product similar to one offered to regular customers. The following per unit data apply for sales to regular customers:

Direct materials $455

Direct labor 300

Variable manufacturing support 45

Fixed manufacturing support100

Total manufacturing costs 900

Markup (60%)540

Targeted selling price $1,440

Heck's Kitchens has excess capacity. Mr. Cifer wants the cabinets in cherry rather than oak, so direct material costs will increase by $50 per unit.

For Heck's Kitchens, what is the minimum acceptable price of this one-time-only special order?