One of the most popular phone accessory companies, Sheffield, has a reputation for unique designs for its phone cases. Its cases fit any version of all the prominent manufacturers' phones. The competition in this market is becoming fierce, with phone manufacturers spending big money on their own accessories. Sheffield is unsure if it should continue to manufacture the phone cases or outsource them to simplify operations. Manufacturing costs for Sheffield are as follows; these costs support one cycle of production that yields 1,000 phone cases: If Sheffield decides to purchase the cases, $56,600 of the fixed-MOH costs will be unavoidable. (a) At what price would Sheffield be indifferent about making its own phone cases versus buying from a supplier? (Round answer to 2 decimal places, e.g. 15.25.)