Marion Company sells its product for $127 per unit. The companys unit product cost based on the full capacity of 310,000 units is as follows:

Direct materials	$	24.10
Direct labor		30.10
Manufacturing overhead		36.30
Unit product cost	$	90.50

A special order offering to buy 121,000 units has been received from a foreign distributor. The only selling costs that would be incurred on this order would be $18.10 per unit for shipping. The company has sufficient idle capacity to manufacture the additional units. Two-thirds of the manufacturing overhead is fixed and would not be affected by this order. In negotiating a price for the special order, the minimum acceptable selling price per unit should be: (Round your answer to two decimal places.)

$96.50.

$84.40.

$90.50.

$108.90.