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Answer (C) is correct . To determine the minimum price per unit, while at full capacity, the differential costs must be found. The total cost of producing 12,000 units is $2,760,000 {(12,000 units × $205 variable cost) + [(10,000 units × $25 fixed cost) × 1.2]}. Thus, the total differential cost is $460,000 ($2,760,000 – $2,300,000), and the unit differential cost is $230 ($460,000 ÷ 2,000 units).

Answer (A) is incorrect because This amount is the minimum price at less than full capacity.
Answer (B) is incorrect because Using fixed costs at 120% of capacity as $360,000 [(12,000 units ¡Á $25 fixed cost) ¡Á 1.2] results in $260. The fixed costs should be calculated based on a 20% increase over the full capacity cost of $250,000 (10,000 units ¡Á $25 fixed cost).
Answer (D) is incorrect because The price for regular orders is $300.<