Dalligo Inc. purchased inventory from a company going out of business for a basket purchase price of $20,000. Details of the items purchased and their expected sales prices are as follows:

Inventory Item	Number of Items Purchased	Sales Price per Item
A	100	$150
B	88	$125
C	60	$400

What is the inventory cost assigned to one unit of inventory item B? (Round any percentages to the nearest one percentage and dollar amounts to the nearest dollar)