I'm having problems with this accounting problem and I can't get the correct answer. Here is the problem with my setup and answer.

Janesky Company has been asked by a customer to ship an additional 115 units of their product as a special emergency order. You could do this on overtime during the weekend when labor costs would be time and a half. Sufficient materials are available in-house.

Units sold last month	1,008
Direct materials	$199,011	199011/1008	197.43
Direct labor	$229,155	229155/1008*1.5	341.00
Manufacturing variable overhead	$494,167	494167/1008	490.25
Selling and administrative costs	$458,590	454.95	454.95

It the policy on such special orders is a markup (over cost) of 18%, what should you charge for the 115 units?

1. Calculate total cost for the 115 units
2. Cost per unit if a special order

197.43₊341.00+490.25+454.95=1483.63 _{1483.63(115)=170,617.45(.18)=30,711.14}

_{The answer is supposed to be} 139,592.02

139,592.02