Grounded Coffee Products manufactures coffee tables. Grounded Coffee Products has a policy adding a 20% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month: Grounded Coffee Products is approached by an overseas customer to fulfill a one - time - only special order for 1,000 units. All cost relationships remain the same except for a one - time setup charge of $20,000. No additional design, marketing, or distribution costs will be incurred. What is the minimum acceptable bid per unit on the one - time - only special order