CAT Co. is a manufacturer of industrial components. One of their products that is used as a subcomponent in auto manufacturing is KB-96. This product has the following financial structure per unit: Selling price $150 Direct materials $ 20 Direct labor 15 Variable manufacturing overhead 12 Fixed manufacturing overhead 30 Shipping and handling 3 Fixed selling and administrative 10 Total costs $ 90 Q: CAT. has received a special, one-time, order for 1,000 KB-96 parts. Assuming CAT has excess capacity, the minimum price that is acceptable for this one-time special order is in excess of