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 Machine - hours Direct manufacturing labor-hours Direct materials per unit Direct manufacturing labor per hour Variable manufacturing overhead costs Fixed manufacturing overhead costs Product and process design costs Marketing and distribution costs 30,000 tables 4,000 hours 14,000 hours $140 $20 $360,000 $1,500,000 $1,400,000 $1,000,000 A. $238 OB. $484 O C. $184 OD. $172 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 per hour $20 Variable manufacturing overhead costs $360,000 Fixed manufacturing overhead costs $1,500,000 Product and process design costs $1,400,000 Marketing and distribution costs $1,000,000 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.) O A. $238 OB. $484 OC. $184 OD. $172