Welch Manufacturing is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. Welch Manufacturing has a policy of adding a 10% markup to full costs and currently has excess capacity. The following per unit data apply for sales to regular customers:

Variable costs:
Direct materials	$30
Direct labor	10
Manufacturing overhead	15
Marketing costs	5
Fixed costs:
Manufacturing overhead	100
Marketing costs	20
Total costs	180
Markup (10%)	18
Estimated selling price	$198

What is the full cost of the product per unit?