Piels Corporation produces a part that is used in the manufacture of one of its products. The cost associated with the production of 10,000 units of this part are as follows:

Direct materials	90,000
Direct labor	130,000
Variable factory overhead	60,000
Fixed factory overhead	140,000
Total costs	420,000

Of the fixed factory overhead costs $60,000 is avoidable.

10.)Assuming no other use of their facilities, the highest price that Piels should be willing to does 10,000 units of the part is ___________.