The following data pertains to Takeya, a cap manufacturer.

Capacity	1,800,000
Current production and sells	1,500,000
Unit price	$0.40
Unit variable costs
Manufacturing	$0.20
S&A	$0.10
Total fixed costs
Manufacturing	$51,000
S&A	$24,000

A bottle producer, BottleIt has contacted Takeya about purchasing 150,000 units at $0.35 each. In addition, another customer, Beer Incorporated, wants 300,000 units (all or nothing). Takeya cannot accept both orders. For the Beer Inc. only 50% of the variable selling and administrative costs would be incurred. What is Takeya's minimum price for Beer Inc.?

A. $0.275

B. $0.454

C. $0.10

D. $0.152

E. None of the above

With work please so I can learn