Zolas' Heaters is approached by Ms. Leila, a new customer, to fulfill a large one-time-only special order for a product similar to one offered to regular customers. Zolas' Heaters has excess capacity. The following per unit data apply for sales to regular customers: Direct materials Direct manufacturing labor Variable manufacturing support Fixed manufacturing support Total manufacturing costs Markup (40% of total manufacturing costs) Estimated selling price $440 140 60 240 880 352 $1232 For Zolas' Heaters, what is the minimum acceptable price of this one-time-only special order? $880 0 $640 O $1232 0 $580