One of your colleagues will be taking a 1-year work assignment in a foreign post. As a compensation analyst, you must prepare an estimate of her new base pay and incentive payments. In particular, her base pay is being increased 8 percent from her current $80,000 because the assignment will require additional responsibilities. Your colleague will be awarded a 23 percent foreign service premium, a 18 percent hardship allowance and a quarters allowance equal to $68,200. The colleague's new base pay rate will be $