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?

During january 2018, the following transactions occur: january 1 purchase equipment for $20,600. the company estimates a residual value of $2,600 and a five-year service life. january 4 pay cash on accounts payable, $10,600. january 8 purchase additional inventory on account, $93,900. january 15 receive cash on accounts receivable, $23,100 january 19 pay cash for salaries, $30,900. january 28 pay cash for january utilities, $17,600. january 30 firework sales for january total $231,000. all of these sales are on account. the cost of the units sold is $120,500. the following information is available on january 31, 2018. depreciation on the equipment for the month of january is calculated using the straight-line method. the company estimates future uncollectible accounts. at the end of january, considering the total ending balance of the accounts receivable account as shown on the general ledger tab, $4,100 is now past due (older than 90 days), while the remainder of the balance is current (less than 90 days old). the company estimates that 50% of the past due balance will be uncollectible and only 3% of the current balance will become uncollectible. record the estimated bad debt expense. accrued interest revenue on notes receivable for january. unpaid salaries at the end of january are $33,700. accrued income taxes at the end of january are $10,100