31. Cotton Corp. currently makes 10,000 subcomponents a year in one of its factories. The unit costs to produce are:

per unit

Direct Materials $42.00

Direct labor 23.00

Variable manufacturing overhead 26.00

Fixed manufacturing overhead 19.50

Total unit cost $110.50

An outside supplier has offered to provide Cotton Corp. with the 10,000 subcomponents at $91.00 per unit. Fixed overhead is not avoidable. What is the maximum price Cotton Corp. should pay to the outside supplier?