Pat and Dim own and operate a small specialty coffee shop in a busy downtown area. Every day, Pat creates a special coffee-based drink and Dim makes a pastry that pairs with the drink. Customers can buy a simple coffee or the special. Only one type of pastry is served per day. The firm opens at 6:00 a.m. and closes at 11:00 a.m.

Quarterly information for 2021 follows:

Q1 Q2 Q3 Q4

Customers 22,500 27,900 36,000 31,060

Revenue $165,375 $205,065 $264,600 $228,291

Food cost 102,375 126,945 163,800 141,323

Advertising 5,000 5,000 5,000 5,000

Rent 33,875 37,925 44,000 40,295

Net Income $24,125 $35,195 $51,800 $41,673

Suppose that 30,000 customers are served per quarter. What selling price would need to be charged in order to earn a NI of $45,000?