Gamma Manufacturers is approached by a customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The following per unit data apply for sales to regular customers:

Direct materials $1773

Direct labour 1005

Variable manufacturing support 1288

Fixed manufacturing support 2474

Markup (30%)

Gamma Manufacturers currently has excess capacity. Compute Gamma Manufacturers' minimum acceptable price of this one-time-only special order.