Rogers' Heaters is approached by Ms. Yagohama, a new customer, to fulfill a large one-time-only special order for a product similar to one offered to regular customers. Rogers' Heaters has excess capacity. The following per unit data apply for sales to regular customers:

Direct materials $200

Direct manufacturing labor 60

Variable manufacturing support 30

Fixed manufacturing support 100

Total manufacturing costs $390

Markup (30%) 117

Estimated selling price $507

If Ms. Yagohama wanted a long-term commitment for supplying this product, what price would MOST likely be quoted to her?

	a.	$260
	b.	$290
	c.	$390
	d.	$507