Palm Furniture manufactures outdoor patio sets with the following unit selling price and unit costs at capacity of 5,000 units: Unit selling price Direct materials Direct labor Variable overhead Fixed overhead $1,300 400 320 150 80 A wholesale outlet has offered to purchase 300 outdoor patio sets but is not willing to pay the retail price of $1,300. What is the lowest price that Palm Furniture should accept if it is currently operating at full capacity and is unable to add additional capacity? $870 O $1,300 O $720 $950