Quick connect manufactures high-tech cell phones. quick connect has a policy of adding a 25% markup to full costs and currently has excess capacity. the following information pertains to the company's normal operations per month: output units 1500 phones machine-hours 1100 hours direct manufacturing labor-hours 1200 hours direct materials per unit $23 direct manufacturing labor per hour $9 variable manufacturing overhead costs $214,500 fixed manufacturing overhead costs $126,700 product and process design costs $143,400 marketing and distribution costs $154,045 quick connect products is approached by an overseas customer to fulfill a one-time-only special order for 150 units. all cost relationships remain the same except for a one-time setup charge of $2025. 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?