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Farnsworth Television makes and sells portable television sets. Each television regularly sells for $310. The following cost data per television are based on a full

Farnsworth Television makes and sells portable television sets. Each television regularly sells for $310. The following cost data per television are based on a full capacity of 17,500 televisions produced each period:

Direct materials $80
Direct labor $60
Manufacturing overhead (75% variable, 25% unavoidable fixed) $40

A special order has been received by Farnsworth for a sale of 3,000 televisions to an overseas customer. The only selling costs that would be incurred on this order would be $15 per television for shipping. Farnsworth is now selling 8,000 televisions through regular distributors each period. What should be the minimum selling price per television in negotiating a price for this special order?

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