Swiss Watches Inc approaches Taiwan Watches Inc. with an inquiry about a special order. Taiwan Watches has excess capacity. The following information per unit data is given for sales to Taiwans regular customers:

For Taiwan Inc., what is the minimum acceptable price of this special order? Taiwan Inc. will incur no variable marketing costs for this special order.

		$300
		$360
		$350
		$430

Variable costs: Direct materials Direct labour Marketing costs Variable overhead $200 55 50 105 Fixed costs: Manufacturing support Marketing costs Total costs Markup (50%) Targeted selling price 100 80 590 295 $885