Loft Lake Cabinets is approached by Ms$.$ Jenny Zhang, 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 $$50\mathrm{.}00$

Direct labor $62\mathrm{.}50$

Variable manufacturing support $30\mathrm{.}00$

Fixed manufacturing support $37\mathrm{.}50$

Total manufacturing costs $180\mathrm{.}00$

Markup $(60\%)108\mathrm{.}00$

Targeted selling price $$288\mathrm{.}00$

Loft Lake Cabinets has excess capacity. Ms$.$ Zhang wants the cabinets in cherry rather than oak, so direct material costs will increase by $$15$ per unit.

Required:

a$.$ For Loft Lake Cabinets, what is the minimum acceptable price of this one$-$time$-$only special order?

b$.$ Other than price, what other items should Loft Lake Cabinets consider before accepting this one$-$time$-$only special order?

c$.$ How would the analysis differ if there was limited capacity?