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

Multiple Choice

Assume the following cost data: $$\begin{array} { l l } \text { Per-unit costs: } & \\\text { Direct material } & \$ 6 \\\text { Direct labour } & \$ 4 \\\text { Variable overhead } & \$ 2 \\\text { Variable selling } & \$ 4 \\\text { Fixed overhead } & \$ 300 \\\text { Fixed selling } & \$ 400\end{array}$$ A special order for 100 units is received. The buyer wants his name stamped on each unit. This will increase labour costs by $0.25 per unit and cost $300 for the stamping machine. What price must be charged to earn $300 on the special order?

A) $1,925
B) $1,775
C) $2,225
D) $2,075