Crandle Manufacturers Inc. is approached by a potential new customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. The company has excess capacity. The following per unit data apply for sales to regular customers: Variable costs: Direct materials $170 Direct labor 90 Manufacturing support 135 Marketing costs 85 Fixed costs: Manufacturing support 145 Marketing costs 75 Total costs 700 Markup (40%) 280 Targeted selling price $980 What is the contribution margin per unit