Answer: $186.70
Step-by-step explanation:
The minimum acceptable bid per unit on this one-time-only special order will be calculated as:
Direct material per unit = $23
Add: Direct labor (1200/1500) × $9 = $7.2
Add: Variable manufacturing overhead ($214500/$1500) = $143
Add: Special charge (2025/150) = $13.5
Minimum price = $23 + $7.2 + $143 + $13.5 = $186.70