Delgreco Products manufactures high-tech cell phones. Delgreco Products has a policy of adding a 30% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month:

Output units'10,000phones

Machine-hours8,000hours

Direct manufacturing labor-hours5,000hours

Direct materials per unit$25

Direct manufacturing labor per hour$15

Variable manufacturing overhead costs$175,000

Fixed manufacturing overhead costs$425,000

Fixed Product and process design costs$400,000

Fixed Marketing and distribution costs$475,000

Delgreco Products is approached by an overseas customer to fulfill a one-time-only special order for 1,000 units. All cost relationships remain the same except for a one-time setup charge of $15,000. No additional design, marketing, or distribution costs will be incurred.

Required:

1. What is the minimum acceptable bid per unit on this one-time-only special order?
2. What other factors should the company consider before accepting or rejecting the special order?