James has given the following per unit estimates going into his second year of operation (beginning May 1, 2021) for his only product at this point Duffmeister

Direct Material: $94

Direct Labour: $31

Variable Overhead: $7.72

Selling Price: $168

Tax Rate: 20%

Monthly fixed costs: $12.67 ($38,000 total fixed costs)

Practical capacity and current production level: 3,000 units

DGC is considering a one-time special order from a local pro shop for 900 DuffMeister clubs. DCG will not consider outsourcing for any of its existing sales or for this special order which must be totally filled. Current club production capacity has been increased to 3,200 clubs per month due to increased labour efficiency. The increased capacity has not resulted in any additional fixed costs. DGC already has existing monthly sales of 3,000 units per month. What is the minimum (floor) price per unit that DGC should accept from the local or shop?