Panyer Co. is a producer of a tank component. This product, J-5, has the following selling price and costs per unit:
Selling price $300
Direct materials 125
Direct labor 25
Variable manufacturing overhead 50
Shipping and handling 5
Fixed manufacturing overhead 15
Fixed selling and administrative 10
Total costs $230
Panyer has recently received a special, one-time order for 2,000 units of J-5. Panyer currently has enough excess capacity for this order. What should be the minimum price charged by Panyer?