Domingo Corporation makes a variety of headphones with logos. The company has discovered a new market for wireless headphones with logos, Market research indicates that these headphones would sell well in the market priced at $27.60 each. Domingo desires on operating profit of 20 percent of costs. Required: What is the highest acceptable manufacturing cost for which Domingo would be willing to produce the headphones? (Round your answer to 2 decimal places.) Highest 'accoptable manufacturing costs