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	20,000 tables
Machine-hours	6,000 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 5,000 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.)

A.

$484

B.

$184

C.

$172

D.

$238