Fird Company manufactures a part for its production cycle. The costs per unit for 10,000 units of this part are as follows:

Direct materials $20

Direct labor 15

Variable factory overhead 16

Fixed factory overhead 15

Total costs $66

The fixed factory overhead costs are unavoidable.

Assuming no other use of their facilities, the highest price that Fird Company should be willing to pay for the part is _____.