Structure Furniture, manufactures coffee tables. Structure Furniture has a policy of adding a 20% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month:

Output units	30,000tables
Machine-hours	8,000hours
Direct manufacturinglabour-hours	10,000hours
Direct materials per unit	$100
Direct manufacturinglabourper hour	$12
Variable manufacturing overhead costs	$322,500
Fixed manufacturing overhead costs	$1,200,000
Product and process design costs	$900,000
Marketing and distribution costs	$1,125,000

1. Structure Furniture 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 $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?

2. What is the Structure Furniture full product cost for long-run pricing purposes?