Quick Connect manufactures high-tech cell phones. Quick Connect has a policy of adding a 20% markup ...

Quick Connect manufactures high-tech cell phones. Quick Connect has a policy of adding a 20% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month:

Output units1,250phones
Machine-hours750hours
Direct manufacturing labor-hours700hours

Direct materials per unit$20
Direct manufacturing labor per hour$8
Variable manufacturing overhead costs$175,000.00
Fixed manufacturing overhead costs$126,300
Product and process design costs$143,000
Marketing and distribution costs$153,645

Quick Connect Products is approached by an overseas customer to fulfill a one-time-only special order for 120 units. All cost relationships remain the same except for a one-time setup charge of $1,500. 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) $24.48
B) $160.48
C) $176.98
D) $200.00