Atlanta Manufacturers Inc. is approached by a potential new customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The company has excess capacity. The following per unit data apply for sales to regular customers: $170 90 135 85 Variable costs: Direct materials Direct labor Manufacturing support Marketing costs Fixed costs: Manufacturing support Marketing costs Total costs Markup (40%) Targeted selling price 145 700 280 $980 What is the contribution margin per unit? $700 $220 $500 costs of $350,000 are allocated on the basis of budgeted warehouse-hours. Data Center Department costs of $100,000 are allocated based on the number of computer log-on hours. The costs of operating departments Music and Books are $112,500 and $135,000, respectively. Data on budgeted warehouse-hours and number of computer log-on hours are as follows: Production Departments Music Books Budgeted costs Budgeted warehouse-hours Number of computer hours Support Departments Warehouse Data Center Department Department $350,000 $100,000 NA 560 270 NA $112,500 $135,000 1100 1580 870 1070 Using the direct method, what amount of Warehouse Department costs will be allocated to Department Books? (Do not round any intermediary calculations.) $143,657 $135,000 $206,343 $170,679