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 labour 10 Manufacturing overhead 15 Sales commission 5 Fixed costs: Manufacturing overhead 100 Marketing costs 20 Total costs 180 Markup (10%) 18 Estimated selling price $198