Grounded Coffee Products manufactures coffee tables. Grounded Coffee Products has a policy of adding a 10% 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 4,000 hours Direct manufacturing labor-hours 14,000 hours Direct materials per unit $140 Direct manufacturing labor cost per unit $14 Variable manufacturing overhead costs per unit $18 Fixed manufacturing overhead costs $1,500,000 Product and process design costs $1,400,000 Marketing and distribution costs $1,000,000 Required(Show your calculation): Grounded Coffee Products is approached by an overseas customer to fulfill a one-time-only special order for 5000 units. All cost relationships remain the same except for a one-time setup charge of $60,000. 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? (Round your final answer to the nearest cent.)