Berryman Products manufactures coffee tables. Berryman Products has a policy of adding a 20% markup to full costs and currently has excess capacity. Variable overheads use Direct Labor hours as the cost driver, whereas Fixed Overheads use machine hours as the cost driver. Output units 30,000 tables Machine-hours 8,000 hours Direct manufacturing labor-hours 10,000 hours Direct materials per unit $50 per unit Direct manufacturing labor per hour $6 per hour Variable manufacturing overhead costs $161,250 Fixed manufacturing overhead costs $600,000 Product and process design costs $450,000 Marketing and distribution costs $562,500 Berryman Products is approached by an overseas customer to fill a one-time-only special order for 2,000 units. All cost relationships remain the same except for a one-time setup charge of $20,000. Q30. What is the minimum bid per unit on this one-time-only special order? $67.38 $80.85 O $71.38 O $57.38