The following are the details of a Product Zebra of Cross Roads Ltd.:

Particulars

Selling price

rs 300

Direct material

40

Direct labor

30

Variable manufacturing overhead

24

Fixed manufacturing overhead

60

Shipping and handling

6

Fixed selling costs

20

The company has received a special one-time order for 1,000 units of product Zebra. Assume that the company is operating at full capacity and that the contribution margin of the output that would be displaced by the special order is Rs. 20,000. COMPUTE the minimum price that is acceptable for this one-time special order.