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 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 $$20$ per hour plus employee benefits of $$3$ per hour. Fixed costs for the purchasing department are $$260,000$ per year assuming $1,288$ 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.

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per SKU