Quick Connect manufactures

highminus?tech

cell phones. Quick Connect has a policy of adding a

1010?%

markup to full costs and currently has excess capacity. The following information pertains to the? company's normal operations per? month:

Output units	1 comma 6001,600	phones
Machineminus?hours	700700	hours
Direct manufacturing laborminus?hours	1 comma 4001,400	hours
Direct materials per unit	$ 21$21
Direct manufacturing labor per hour	$ 10$10
Variable manufacturing overhead costs	$ 228 comma 800$228,800
Fixed manufacturing overhead costs	$ 127 comma 300$127,300
Product and process design costs	$ 144 comma 000$144,000
Marketing and distribution costs	$ 154 comma 645$154,645

Quick Connect Products is approached by an overseas customer to fulfill a

oneminus?timeminus?only

special order for

140140

units. All cost relationships remain the same except for a

oneminus?time

setup charge of

$ 2 comma 030$2,030.

No additional? design, marketing, or distribution costs will be incurred. What is the minimum acceptable bid per unit on this

oneminus?timeminus?only

special? order?

A.

$ 29.75$29.75

B.

$ 187.25$187.25

C.

$ 188.50