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

Direct Materials $50

Direct Labor 19

Variable Manufacturing Overhead 22

Fixed Manufacturing Overhead 15

Variable Selling Costs 11

The company received a special-order inquiry from an appliance manufacturer in Spain for 15,000 units of part no. 65. Only $3 of fixed manufacturing will be incurred on the order, and the variable selling costs per unit will amount to only $5. Since Gorski has excess capacity, the minimum price that Gorski should charge the Spanish manufacturer is: