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	$50
Direct manufacturing labor per hour	$6
Variable manufacturing overhead costs	$161,250
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 fulfill a one-time-only 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?