Avocado Company has received a special order for $2,400$ units of its product at a special price. The product normally sells for $$400$ and has the following manufacturing costs:

$\backslash$table$[[$Direct materials,Cost per Unit$],[$Direct labor,$126],[$Variable manufacturing overhead,$87],[$Fixed manufacturing overhead,$62],[$Total unit cost,$83]]$

Assume that Avocado has sufficient capacity to fill the order without harming normal production and sales. What minimum unit price should Avocado charge $$31,200$ incremental profit?