Panyer Co. is a producer of a tank component. This product, J-5, has the following selling price and costs per unit:

Selling price	$300
Direct materials	125
Direct labor	25
Variable manufacturing overhead	50
Shipping and handling	5
Fixed manufacturing overhead	15
Fixed selling and administrative	10
Total costs	$230

Panyer has again received a special, one-time offer for 2,000 units of J-5. Panyer is now operating at full capacity, 10,000 units, at a total cost of $2,300,000. To produce this order would cause a 20% increase in fixed costs. What is the minimum price that is acceptable for this one-time, special order?
A.	$205
B.	$260
C.	$230
D.	$300