Answer the Following Questions Using the Information Below:
Contrafic's Kitchens

Answer the following questions using the information below:
Contrafic's Kitchens is approached by Mr. Louis Cifer, 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:
$\begin{array}{lr}\text { Direct materials } & \$ 546 \\\text { Direct labor } & 360 \\\text { Variable manufacturing support } & 54 \\\text { Fixed manufacturing support } & 120 \\\quad \text { Total manufacturing costs } & 1,080 \\\text { Markup (60\%) } & 648 \\\text { Targeted selling price } & \$ 1,728\end{array}$ Contrafic's Kitchens has excess capacity. Mr. Cifer wants the cabinets in cherry rather than oak, so direct material costs will increase by $60 per unit. The average marketing cost of Contrafic's Kitchens is $180 per order.
-For Contrafic's Kitchens,what is the full cost of the one-time-only special order?

A) $1,020
B) $1,140
C) $1,080
D) $1,320