Loft Lake Cabinets Is Approached by Ms Loft Lake Cabinets Has Excess Capacity

Loft Lake Cabinets is approached by Ms.Jenny Zhang,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:
$\begin{array}{lr}\text { Direct materials } & \$ 50.00 \\\text { Direct labor } & 62.50 \\\text { Variable manufacturing support } & 30.00 \\\text { Fixed manufacturing support } & 37.50 \\\quad \text { Total manufacturing costs } & 180.00 \\\text { Markup (60\%) } & 108.00 \\\text { Targeted §elling price } & \$ 288.00\end{array}$ Loft Lake Cabinets has excess capacity.Ms.Zhang wants the cabinets in cherry rather than oak,so direct material costs will increase by $15 per unit.
Required:
a.For Loft Lake Cabinets,what is the minimum acceptable price of this one-time-only special order?
b.Other than price,what other items should Loft Lake Cabinets consider before accepting this one-time-only special order?
c.How would the analysis differ if there was limited capacity?