During year 1, Dunlap Labs sold Detroit hospitals a comprehensive COVID-19 kit for $120. At a volume of 80,000, Dunlap had annual fixed costs of $1 million and a profit before income taxes (target profit) of $200,000. Because of an adverse legal decision, Dunlap's Year 2's liability insurance (fixed cost) increased by $1.2 million over year 1. Assuming the volume and other costs are unchanged, what should the Year 2 selling price of the COVID-19 kit be if Dunlap is to make the same $200,000 target profit?