Assume the Following Cost Data A Special Order for 100 Units Is Received

Multiple Choice

Assume the following cost data:
$\begin{array}{l}\text { Per-unit costs: }\\\begin{array} { l r } \text { Direct material } & \$ 6 \\\text { Direct labor } & \$ 4 \\\text { Variable overhead } & \$ 2 \\\text { Variable selling } & \$ 4 \\\text { Fxed overhead } & \$ 300 \\\text { Fxed selling } & \$ 400\end{array}\end{array}$
A special order for 100 units is received. The buyer wants his name stamped on each unit. This will increase labour costs by $1.00 per unit and cost $500 for the stamping machine. What price must be charged to earn $300 on the special order?

A) $2,700
B) $2,100
C) $2,225
D) $2,500