Honda Motor Company uses a part in the manufacture of several of its cars. The cost of producing 50,000 parts is $170,000, which includes fixed costs of $80,000 and variable costs of $90,000. By outsourcing the part, the company can avoid 30% of the fixed costs.

If Honda Motor Company buys the part, what is the most Honda Motor Company can spend per unit so that operating income equals the operating income from making the part?