4. Parker and Spitzer Manufacturing is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The following per unit data apply for sales to regular customers: Direct materials Direct labor Variable manufacturing support Fixed manufacturing support Total manufacturing costs Markup (50%) Targeted selling price $1,782 810 1,296 2.808 6,696 3,348 $ 10,044 Parker and Spitzer Manufacturing has excess capacity