Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Heck's Kitchens is approached by Mr. Louis Cifer, a new customer, to fulfill a large one-time-only special order for a product similar to one offered to regular customers. The following per unit data apply for sales to regular customers:
Heck's Kitchens has excess capacity. Mr. Cifer wants the cabinets in cherry rather than oak, so direct material costs will increase by $50 per unit.
-For Heck's Kitchens, what is the minimum acceptable price of this one-time-only special order?

A) $850
B) $950
C) $805
D) $1,460