Seibel Products manufactures chairs. The company has a policy of adding a 20% markup to full costs, and they currently have excess capacity. The following information pertains to the company's normal operations per month: Output units 30,000 tables Machine-hours 8,000 hours Direct manufacturing labor-hours 10,000 hours Direct materials per unit Direct manufacturing labor per hour Variable manufacturing overhead $161,250 costs Fixed manufacturing overhead costs $600,000 Product and process design costs $450,000 Marketing and distribution costs $562,500 Seibel Products is approached by an overseas customer to fulll a one-timeonly special order for 2,000 units. All cost relationships remain the same except for a one-time setup charge of $20,000. 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? @ $56.00 O $67.38 0 $111.13 0 $80.85 0 $57.38