Coroid Manufacturers Inc. is approached by a European 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: Variabe costs Direct materials $130 Direct labor 110 Manufacturing support Marketing costs 145 65 Fixed costs Manufacturing mapport Marketing costs Total costs 185 75 710 Markup (40%) Targeted selling price 284 1994 What is the full cost of the product per unit? $710 $450 $994 $284