Use the information below to answer the following question(s) Ferryman Products manufactures coffee tables. Ferryman Products has a policy of adding a 20% markup to full costs and currently has excess capacity. The following information pertains to the company's S normal operations per month:

Output units 30,000 tables

Machine - hours 8,000 hours

Direct manufacturing labour - hours 10,000 hours

Direct materials per unit $100

Direct manufacturing labour per 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

Ferryman Products 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?

A. $134.75

B. $457.25

C. $114.75

D. $122.75

E. $161.70