Ellis Television Makes and Sells Portable Televisions Ellis Has Received a Special Order for a Sale of Sells

Multiple Choice

Ellis Television makes and sells portable televisions. Each television regularly sells for £210. The following cost data per television is based on a full capacity of 10,000 televisions produced each period: $\begin{array}{lrr} \text { Direct materials } &£80\\ \text { Direct labour } &£60\\ \text { Manufacturing overhead ( \( 70 \% \) variable and \( 30 \% \) unavoidable fixed) } &£40\\\end{array}$

Ellis has received a special order for a sale of 2,000 televisions to an overseas customer. The only selling costs that would be incurred on this order would be £6 per television for shipping. Ellis is now selling 6,000 televisions through regular channels each period. What should be the minimum selling price per television in negotiating a price for this special order

A) £174
B) £168
C) £210
D) £180