Miyamoto Jewelers is considering a special order for 20 handcrafted gold bracelets to be given as gifts to members of a wedding party. The normal selling price of a gold bracelet is $390 and its unit product cost is $264.00 as shown below:

Materials	$143.00
Direct labor	86.00
Manufacturing overhead	35.00
Unit Product Cost	$264.00

Most of the manufacturing overhead is fixed and unaffected by variations in how much jewelry is produced in any given period. However, $12 of the overhead is variable with respect to the number of bracelets produced. The customer who is interested in the special bracelet order would like special filigree applied to the bracelets. This filigree would require additional materials costing $6 per bracelet and would also require acquisition of a special tool costing $1,500 that would have no other use once the special order is completed. Assume this order would have no effect on the companys regular sales and the order could be fulfilled using the companys existing capacity without affecting any other orders. What is the minimum unit price that Miyamoto should consider in order to accept the offer?