Gracius Manufacturing is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. Gracius Manufacturing has a policy of adding a 20% markup to full costs and currently has excess capacity. The following per unit data apply for sales to regular customers: Variable costs: Direct materials Direct labor Manufacturing overhead Marketing costs Fixed costs: Manufacturing overhead Marketing costs Total costs Markup (10% of total costs) Estimated selling price $90 30 40 30 180 10 380 56 $336 What is the full cost of the product per unit for Gracius Manufacturing? $140 $432 $90 $360