Jack's Personal Devices makes and sells hand-held computers. Each computer regularly sells for $200. The following cost data per computer are based on a full capacity of 12,000 computers produced each period: Direct materials. $75; Direct labour, $55; Factory Overhead (75% variable, 25% unavoidable fixed), $48. A special order has been received by Jack's for a sale of 2,500 computers to an overseas customer. The only selling costs that would be incurred on this order would be $10 per computer for shipping. Jack's is now selling 7,200 computers through regular distributors each period. What should be the minimum selling price per computer in negotiating a price for this special order?