Jack's Back Porch manufactures rustic furniture. The cost accounting system estimates manufacturing costs to be $300

per table, consisting of 90% variable costs and 10%fixed costs. The company has surplus capacity available. It is Jack's Back Porch's policy to add a

65%markup to full costs.

Jack's Back Porch is invited to bid on a onetimeonly special order to supply 120 rustic tables. What is the lowest price Jack's Back Porch should bid on this special order?

A. $3,600

B. $59,400

C. $32,400

D. $36,000

Please show all calculations