Pembroke Furniture manufactures rustic furniture. The cost accounting system estimates manufacturing costs to be $80 per table, consisting of 70% variable costs and 30% fixed costs, based on a current production level of 15,000. Total capacity is 16,000. The current selling price is $100 per unit.

The company just received a special order for 2,500 tables. This special order will be delivered to the customer as a single delivery, and will require extra shipping and storage costs of a total of $50,000. As well, variable packaging costs will be reduced by $6/unit for the special order.

What is the minimum selling price they should accept for this special order? Identify any possible qualitative considerations