4. Texas 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 Texas Manufacturing has excess capacity. Required: a. What is the full cost of the product per unit if the marketing costs is $3,000? b. What is the contribution margin per unit? Which costs are relevant for making the decision regarding this one-time-only special order? Why? d. For Texas Manufacturing, what is the minimum acceptable price of this one-time-only special order? e. For this one-time-only special order, should Texas Manufacturing consider a price of $5,400 per unit? Why or why not? C