Janesky Compamy has been asked by a customer to ship an additional 132 units of their product as a special emergency order.This will be done on overtime during the weekend when labor costs would be time and a half.Sufficient materials are available in-house.

Units sold last month

1,860

Direct materials

$438,610

Direct labor

$301,184

Manufacturing variable overhead

$340,327

Selling and administrative costs

$140,962

It the policy on such special orders is a markup (over cost) of 40%, what should you charge for the 132 units?