Supreme M Co has the following information relates to its operations per month: Output units 15,000 units Machine-hours 4,000 machine hours Direct manufacturing labor-hours 5,000 direct labor hours Direct materials costs per unit Direct manufacturing labor cost per hour Fixed manufacturing overhead costs Variable manufacturing overhead costs Product design costs Marketing and distribution costs $200 $12 $300,000 $150,000 $200,000 $250,000 Required: 1. What is the full cost per unit if it adopts long-run pricing? (1.5 marks) 2. In view of keen competition, the CEO asked the accountant how to price its product so as to stay competitive in the market. Other than cost-based pricing, suggest one pricing method to CEO. (1 mark) 3. Supreme M Co. is approached by an overseas customer to fulfill a one-time-only special order for 1,000 units. All costs remain the same except for an additional one-time setup charge of $20,000. No additional design, marketing, or distribution costs will be incurred. What is the minimum acceptable price per unit on this one-time-only special order? (1.5 marks) 4. Other than cost, name ONE factor that Supreme M Co. has to consider when pricing a special order. (1 mark) Note: show all your workings to support your answers