Alfa Inc approaches Smartwatch Inc. and places a special order. Smartwatch has excess capacity. The following information per unit data is given for sales to regular Smartwatch's customers: Variable costs: Direct materials Direct labor Manufacturing support Marketing costs $80 60 100 50 Fixed costs: Manufacturing support Marketing costs Total costs Markup (40%) Targeted selling price 120 50 460 184 $644 For Smartwatch Inc., what is the minimum acceptable price of this special order? O a. $290 ob. $430 OC. $460 d. $300 e $644