JAZ Medical Supplies is implementing a new economic order quality ( EOQ) inventory-control system and needs a good estimate of the cost to process a purchase order (PO) ; i.e , the order cost C_{0} It takes four total labor hours to process a PO. The average number of SKUS on a PO is four. The average wage for people working in the purchasing department is $32 per hour plus employee benefits of $4 per hour. Fixed costs for the purchasing department are $270,000 per year assuming 1,548 hours per employee per year workweek . Given this information , what is a good estimate of C_{0} per SKU to use in an EOQ model ? Round your answer to the nearest in dollar .