Barry Furniture Corp. manufactures a bedside table. They have a policy of adding a 20% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month: Output units 30,000 tables Machine-hours 8,000 hours Direct manufacturing labour-hours 10,000 hours Direct materials per unit $100 $12 $322,500 Direct manufacturing labour per hour Variable manufacturing overhead costs Fixed manufacturing overhead costs Product and process design costs Marketing and distribution costs $1,200.000 $900.000 $1,125,000 The company has been approached by an overseas client to fulfill a one-time-only special order. All cost relationships remain the same except for a one-time setup charge shown below. No additional design, marketing, or distribution costs will be incurred. 1000 Order size: number of tables One-time setup charge $ 20,000 What is the minimum acceptable bid per unit on this one-time-only special order? (Ignore the $ sign. Round your answer to the nearest dollar) $[Min] per unit