Birdy's Beach manufactures rustic furniture. The cost accounting system estimates manufacturing costs to be $270 per table, consisting of 80% variable costs and 20% fixed costs. The company has surplus capacity available. It is Birdy's Beach's policy to add a 60% markup to full costs.

A large hotel chain is currently expanding and has decided to decorate all new hotels using the rustic style. Birdy's Beach is invited to submit a bid to the hotel chain. What per unit price will Birdy's Beach most likely bid on this long-term order?