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 Co$.$ It takes five total labor hours to process a PO$.$ The average number of SKUs on a PO is five. The average wage for people working in the purchasing department is $$15$ per hour plus employee benefits of $$2$ per hour. Fixed costs for the purchasing department are $$280,000$ per year assuming $1,960$ hours per employee per year workweek. Given this information, what is a good estimate of Co per SKU to use in an EOQ model? Round your answer to the nearest dollar.

$

per SKU