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 info. pertains to the company's normal operations per month:

Output units 20,000 tables

Machine-hours 6,000 hours

DM labor-hours 14,000 hours

DM per unit $140

VC manufacturing overhead costs $360,000

FC 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 costs 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?

A. $184.00

B. $484.00

C. $172.00

D. $238.00