Action Mopeds manufactures mopeds. The following information pertains to the company's normal operations per month:

Output units

15,000 mopeds

Machine-hours

4,000 hours

Direct manufacturing labour hours

5,000 hours

Direct manufacturing labour per hour

$24

Direct materials per unit

$200

Variable manufacturing overhead costs

$322,500

Fixed costs:

Fixed manufacturing overhead costs

$1,200,000

Marketing and distribution costs

$1,125,000

Research and development costs

$900,000

21) What is the unit cost for establishing a minimum bid on a one-time-only special order of 1,000 mopeds from an overseas city if all cost relationships remain the same except for a one-time setup charge of $40,000?

A) $269.50

B) $309.50

C) $285.50

D) $360.50

E) $344.50

22) What is the unit cost when establishing a long-run price for mopeds?

A) $309.50

B) $325.48

C) $444.50

D) $484.50

E) $470.00