Purple Trees manufactures rustic furniture. The cost accounting system estimates manufacturing costs to be $280 per table, consisting of 80% variable costs and 20% fixed costs. The company has surplus capacity available. It is Purple Trees' policy to add a 70% markup to full costs. Purple Trees is invited to bid on a one-time-only special order to supply 130 rustic tables. What is the lowest price Purple Trees should bid on this special order? O $61,880 O $36,400 O $29,120 O $7280