Crandle Manufacturers Inc. is approached by a potential 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: Variable costs:

Direct materials

$130

Direct labor

110

Manufacturing support

125

Marketing costs

65

Fixed costs:

Manufacturing support

175

Marketing costs

85

Total costs

690

Markup (50%)

345

Targeted selling price

$1,035

What is the full cost of the product per unit?

		$1,035
		$430
		$690
		$345