First unit direct labor hours 200 hr @ $100/hr

First unit direct material cost $50,000

Cumulative direct labor hours for the next five units 1,020hr

Cumulative direct material cost for next eight units $357,200

The company expects an order of 1,800 units (including all made so far) and expects the overhead cost to be 50% of direct cost. The company will charge $200,000 per unit. Calculate the average percentage of markup (or avg percentage loss) per unit in total labor and material cost. What will be the cost of the 1800th and 18001st units?