One of the most popular phone accessory companies, Sheridan, 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. Sheridan is unsure if it should continue to manufacture the phone cases or outsource them to simplify operations. Manufacturing costs for Sheridan are as follows; these costs support one cycle of production that yields 1,400 phone cases: Costs per Cycle to Make DM DL $9,500 5,500 Variable-MOH 3,000 Fixed-MOH (total) 80,000 If Sheridan decides to purchase the cases, $60,760 of the fixed-MOH costs will be unavoidable. (a) At what price would Sheridan be indifferent about making its own phone cases versus buying from a supplier? (Round answer to 2 decimal places, e.g. 15.25.) Price $ per case