Oz manufactures high-tech mobile phones. Oz has a policy of adding a 30% mark-up to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month:

Output units20 000phones

Machine-hours8 000hours

Direct manufacturing labour-hours5 000hours

Direct materials per unit$25

Direct manufacturing labour per hour$20

Variable manufacturing overhead costs$175,000

Fixed manufacturing overhead costs$425,000

Product and process design costs$400,000

Marketing and distribution costs$475,000

Oz is approached by an overseas customer to fulfil a one-time-only special order for 1000 units. All cost relationships remain the same except for a one-time set-up charge of $15 000. 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?