Gen Company Has Provided the Following Per Unit Information Pertaining

Gen Company has provided the following per unit information pertaining to the production and sale
Of 2,000 units of generators:
$$\begin{array} { | l | r | } \hline \text { Direct materials } & \$ 250 \\\hline \text { Direct Labor } & \$ 50 \\\hline \text { Variable manufacturing overhead } & \$ 75 \\\hline \text { Packaging and shipping } & \$ 49 \\\hline \text { Fixed manufacturing overhead } & \$ 45 \\\hline \text { Variable selling } & \$ 18 \\\hline \text { Fixed selling } & \$ 30 \\\hline\end{array}$$ Gen has received a special sales order for 1,000 units of this generator. Given that Gen is currently
Operating at capacity, Gen will have to increase its fixed costs by 40% in order to accommodate the
Special sales order. The variable selling expenses associated with this special sales order will be
Reduced by $8 per unit. What is the minimum per unit selling price that Gen is willing to accept?

A) $442
B) $434
C) $464
D) $494