CWB Inc. has two divisions: the vehicle division and the battery division. The vehicle division currently purchases batteries internally from the battery division. The transfer price is determined by the cost-plus method: the full manufacturing cost plus a 12% markup.

	Battery Division (production volume: 20,000 batteries )
Direct material	$44,500
Direct labor	$32,915
Manufacturing overhead	$60,073
SG&A	$20,018

Based on the costing sheet for the 20,000 batteries above, how much is the transfer price for one unit of the battery? (Round the final answer to one decimal place.)