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 recently received a special, one-time order for 2,000 units of J-5. Panyer currently has enough excess capacity for this order. What should be the minimum price charged by Panyer?

A. $205

B. $155

C. $230

D. $300