Question 5 (Total: 20 marks) Digital Amplification manufactures high-tech cell phones. Digital Amplification products have a policy of adding a 30% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month: Output units 10,000 phones Machine-hours 8,000 hours Direct manufacturing labor-hours 5.000 hours Direct materials per unit S25 Direct manufacturing labor per hour $15 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 Digital Amplification is approached by an overseas customer to fulfill a one-time-only special order for 1,000 units. All cost relationships remain the same except for a one-time setup charge of $15,000. No additional design, marketing, or distribution costs will be incurred. Required: 11. What is the minimum acceptable bid per unit on this one-time- only special order? 12. What is the full product cost