A manufacturer is considering whether to make or buy a component used in its production. The annual cost of producing the 10 000 parts is as follows:

Direct variable manufacturing cost $ 300 000 Direct fixed manufacturing cost $ 100 000 Allocated overhead $50 000

If the manufacturer buys the component, direct fixed manufacturing costs can be reduced by 54 percent. What is the maximum unit purchasing price that makes purchasing a beneficial decision in comparison to making?