Zobrist has received a special order for 2,000 units of its product at a special price. The product normally sells for $400 and has the following manufacturing costs: Direct Materials $120/unit, Direct Labor $80/unit, Variable Manufacturing Overhead $60/unit, Fixed Manufacturing Overhead $100/unit.Assume that Zobrist has sufficient capacity to fill the order. What special order price per unit should Zobrist charge to make a $20,000 incremental profit?

a) $360

b) $260

c) $270

d) $400