Digital Amplification manufactures high-tech cell phones. Digital Amplification products have 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 10000 Phones

Machine-hours 8,000 Hours

Direct manufacturing labor-hours 5,000 hours

Direct materials per unit $25

Direct manufacturing lavor per hour $15

Variable manufacturing overhead cost $175,000

Fixed manufacturing overhead costs $425,000

Product and process design costs $400,000

Marketing and distribution costs $475,000

Digital Amplification 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 is the full product cost?