Beta makes part TE456 used in several of its engine models. Monthly production costs for 1,000 units are as follows:

Direct materials $46,000

Direct labor 11,500

Variable overhead costs 34,500

Fixed overhead costs 23,000

Total costs $115,000

It is estimated that 8% of the fixed overhead costs assigned to TE456 will no longer be incurred if the company purchases TE456 from the outside supplier. Beta has the option of purchasing the part from an outside supplier at $97.75 per unit.

24) At what purchase price per unit would Betas operating income be the same whether it made the part or bought from the supplier?