The management of Liess Corporation has provided the following data concerning its two products:

The constrained resource is a particular machine that is available for 9,200 minutes each month. The company is considering launching a new product that would have a variable cost of $122.00 per unit. It would require 21 minutes of the constrained resource. The absolute minimum acceptable selling price for the new product should be:

Selling price Unit variable cost Constrained resource required for one unit of the product (minutes) Monthly demand (units) B27D $205.00 $207.00 $158.00 $141.00 20 10 420 660