1. 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?

A) $430

B) $1,035

C) $690

D) $345