Welch Manufacturing Company is approached by a European customer to fulfill a one-time-only special order for 1,000 units a product similar to one offered to domestic customers. Welch Manufacturing Company has excess capacity. The following per unit data apply for sales to regular customers: Variable costs: Direct materials Direct labor Manufacturing overhead S & A costs Fixed costs: Manufacturing overhead S& A costs Total financial accounting costs $40 20 35 15 45 15 170 Regular selling price $255 33. For Welch Manufacturing Company, what is the minimum acceptable price of this 1,000 unit special order in order for Welch to eam at least $50,000 on the special order? a $110 b. $160 c. $170 d. S255