Kolar 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. Kolar Manufacturing has excess capacity. The following per unit data apply for sales to regular customers:

Variable costs:

Direct materials $80

Direct labor 40

Manufacturing support 70

Marketing costs 30

Fixed costs:

Manufacturing support 90

Marketing costs 30

Total costs 340

Markup (50%) 170

Targeted selling price $510

What is the minimum price that the company can sell this special order per unit?

A) $170

B) $220

C) $290

D) $510