Bain Systems Ltd (BSL) is a computer games developer. The company's management accountant is preparing for a meeting with the sales director in order to discuss the pricing of BSL forthcoming computer game, coded BS2019. The game has been in development for the last six months (preliminary costs). The following costs have been accumulated to date:

Details TZS

Cost of games developers' meeting and travelling 50,300,000

Pre-marking and promotion activities 37,200,000

Allocation of general business overhead 13,800,000

Total preliminary costs 101,300,000

Sales projections indicate that the game is likely to sell around 2,000,000 copies over an eighteen month period. At some time within the first twelve months of production BSL directors will make a decision on whether or not to develop or publish an updated version of the game. Variable costs of production are estimated at TZS 4,300 per copy. Further advertising costs will be incurred of around TZS 10,000,000, and a further TZS 11,500,000 is estimated as the future allocation of general overhead to this project.

Required

Determine the minimum price that should be charged for a copy of the BS2019 game