Forrest Corporation manufactures parts that are used in the production of washers and dryers. The following costs are associated with part no. 65:

Direct materials	$	58
Direct labor		27
Variable manufacturing overhead		30
Fixed manufacturing overhead		20
Variable selling costs		13

The company received a special-order inquiry from an appliance manufacturer in Brazil for 15,800 units of part no. 65. The variable selling costs per unit will amount to only $10. Since Forrest has excess capacity, the minimum price that Forrest should charge the Brazil manufacturer is: