Ferryman Products manufactures coffee tables. Ferryman Products has a policy of adding a 20% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month: Output units 30,000 tables Machine-hours 8,000 hours Direct manufacturing labor-hours 10,000 hours Direct materials per unit $100 Direct manufacturing labor per hour $12 Variable manufacturing overhead costs $322,500 Fixed manufacturing overhead costs $1,200,000 Product and process design costs $900,000 Marketing and distribution costs $1,125,000 Ferryman 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 onetime setup charge of $20,000. No additional design, marketing, or distribution costs will be incurred.

What is the minimum acceptable bid per unit on this one-time-only special order?

A) $134.75 B) $154.76 C) $222.25 D) $161.70