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 Machine-hours Direct manufacturing labour-hours 40,000 tables 8,000 hours 10,000 hours $100 $15 $324.000 Direct materials per unit 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. 1.200 Order size: number of tables One-time setup charge $24.000 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) $ per unit