Smith Accounting Services is considering a special order that is received from one of its corporate clients. The special order calls for Smith to prepare the individual tax returns of the corporation's four largest shareholders. The company has idle capacity that could be used to complete the special order. The following data have been gathered about the preparation of individual tax returns: S60 Materials cost per page Average hourly labor rate Standard hours per return Standard pages per return Variable overhead cost per page S.50 Fixed overhead cost per page $.50 Smith Accounting Services would be satisfied with a $40 gross profit per return. Determine the minimum bid price for the entire order (1 point)