For long-term pricing, what is the full-cost base per unit?3. Marcia Manufacturing is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. Marcia Manufacturing currently has excess capacity. What is the minimum acceptable price of this one-time-only special order? 4. Black Forrest manufactures rustic furniture. The cost accounting system estimates manufacturing coststo be $240 per table, consisting of 60% variable costs and 40% fixed costs. The company has surplus capacity available. It is Black Forrest policy to add a 50% markup to full costs.