Jackson Company manufactures executive chairs that are sold to various distributors. The company produces at full capacity for six months each year to meet peak demand; the manufacturing facility operates at 80% of capacity for the other six months of the year. The company has provided the following data for the year:

No. of units produced and sold	80,000	units
Sales price	$200	per unit
Variable manufacturing costs	120	per unit
Fixed manufacturing costs	100,000	per year
Variable selling and administrative costs	10	per unit
Fixed selling and administrative costs	200,000	per year

Jackson receives an offer to produce

5,300

executive chairs for a new office. This is a

onetime

opportunity during a period when the company has excess capacity. What is the minimum sales price the company should accept for the order?