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

$1,500$ phones

$$Machine$-$hours

$1,100$ hours

Direct manufacturing$$ labor$-$hours

$1,200$ 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$$ $$2,025.$ 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?