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W Gorski Corporation manufactures parts that are used in the production of :washers and dryers. The following costs are associated with part no- 65 The company can sell the part at the market at $120 per unit. Recently, the company received a special-order inquiry from an appliance manufacturer in Spain for 15,000 units of part no. 65. at a price of $105 per unit. Ifthe company accepted the order only $3 of fixed manufacturing will be incurred on the order, and the variable selling costs per unit will amount to only $5. Gorski has available capacity, and the president is in favour of accepting the order, .however, the plant manager is opposed .The minimum price that Gorski should charge the Spanish manufacturer ("I 2] *