part b question only please.

32. Gemma Company manufactures basketball backboards. The following information pertains to the company's normal operations per month: 15,000 boards Output units Machine-hours 4,000 hours Direct manufacturing labor-hours 5,000 hours $12 Direct manufacturing labor per hour Direct materials per unit $100 $150,000 $300,000 Variable manufacturing overhead costs Fixed manufacturing overhead costs Product and process design costs Marketing and distribution costs $200,000 $250,000 Required: a. For long-run pricing, what is the full-cost base per unit? b. Gemma Company is approached by an overseas city to fulfill a one-time-only special order for 1,000 units. All cost relationships remain the same except for an additional one-time setup charge of $40,000. 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