Lipto Biometic has been approached by an Australian customer to accept a one-time- only special order for a product. The following per unit data apply for sales to regular customers: Direct materials Direct labour Variable manufacturing costs Fixed manufacturing costs Total manufacturing costs Markup (50%) Targeted selling price Assume that Lipto Biomedic has excess capacity. $55 24 42 97 $218 109 $327 Required: a. What is the full cost of the product per unit? b. What is the contribution margin per unit? c. Which costs are relevant for making the decision regarding this one-time-only special order? Why? d. For Lipto Biometics, what is the minimum acceptable price of this one-time-only special order? e. For this one-time-only special order, should Lipto Biometics consider a price of $175 per unit? Why or why not?