Lift Dentistry Services operates in a large metropolitan area. Lift has its own dental laboratory used to produce porcelain and gold crowns. The per unit variable costs to produce these crowns are: porcelain ....... $81 per crown gold ............ $115 per crown Fixed overhead includes the following:  porcelain gold supervisor's salary $15,000 $20,000 allocated general overhead $ 6,000 $ 6,000 A local dental laboratory has offered to supply Lift all the crowns it needs. Its price is $100 per porcelain crown and $136 per gold crown; however, the offer is conditional on supplying both types of crowns (i.e., the local laboratory will not supply just one type of crown for the price indicated). If the offer is accepted, Lift could rent the space now being used to make the crowns to another company for $16,000 per year. Lift uses 1,800 porcelain crowns and 1,200 gold crown per year. Assume the local laboratory will charge $100 per porcelain crown, but is willing to negotiate on the price of the gold crowns. Calculate the selling price per unit charged by the local laboratory for the gold crowns that would make Lift Dentistry Services economically indifferent between making the crowns themselves and purchasing the crowns from the local laboratory.