McConnell is a manufacturer of industrial components. One of its products that is used as a subcomponent in auto manufacturing is JC-46. This product has the following financial structure per unit.

Selling price	$150
Direct materials	20
Direct labor	15
Variable manufacturing overhead	12
Fixed manufacturing overhead	30
Shipping and handling	3
Fixed selling and administrative	10
Total costs	$ 90

McConnell has received a special, one-time order for 1,000 JC-46 parts. Assume that McConnell is operating at full capacity, and that the contribution of the output would be displaced by the special order is $10,000. The minimum price that is acceptable for this one-time special order must be greater than

a) $60. b)$70. c)$87. d)$100.