Quick Connect manufactures highminustech 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 5001,500 phones Machineminushours 1 comma 1001,100 hours Direct manufacturing laborminushours 1 comma 2001,200 hours Direct materials per unit $ 21$21 Direct manufacturing labor per hour $ 13$13 Variable manufacturing overhead costs $ 210 comma 000$210,000 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 oneminustimeminusonly special order for 150150 units. All cost relationships remain the same except for a oneminustime setup charge of $ 2 comma 100$2,100. No additional design, marketing, or distribution costs will be incurred. What is the minimum acceptable bid per unit on this oneminustimeminusonly special order?