Orange Country Co. manufactures elegant furniture. The cost accounting system estimates manufacturing costs to be $240 per table, consisting of 60% variable costs and 40% fixed costs. The company has surplus capacity available. It is Orange Country Co. policy to add a 50% markup to full costs. Orange Country Co. is invited to bid on a one-time-only special order to supply 200 tables. What is the lowest price Orange Country Co. should bid on this special order? A) $43,200 B) $14,400 C) $24,000 D) $28,800