Special Order Roy & Roy, CPAs currently provides tax return preparation services to individuals in the local community. Roy has received a one-time only request to prepare 100 tax returns for clients of another CPA firm in the community while the owner recovers from major surgery. Roy has the ca- pacity to prepare 700 returns. Roy has an effective income tax rate of 40%. Roy's income statement, before consideration of the one-time-only request, is as follows: $150,000 20,000 130,000 Sales (500 returns at $300 per return) Variable preparation costs Contribution margin Fixed preparation costs Operating income.. Income taxes Net income.. 80,000 50,000 20,000 $ 30,000 In negotiating a price for the special request, at what amount should Roy & Roy set the minimum per- return price