Variable CostManufacturing$ $120/$ unitNonmanufacturing$ $45/$ unitFixed CostManufacturing$ $55/$ unitNonmanufacturing$ $35/$ unitTotal Cost $/$ Unit$ $255/$ unitGross Margin $40\%$$ $102/$ unitPrice$ $357/$ unitA company produces a product with the following unit cost:A one$-$time customer offered to purchase $500$ units from A Company. What is the minimum price that A company would accept assuming it has excess capacity? a$.$ $ $357$ b$.$ $ $255$O c$.$ $ $231$ d$.$ $ $165$