Real Manufacturing Company's records reveal the following costs in producing 70,000 picture frames. Variable costs $420,000 Fixed costs 392,000 Real Manufacturing receives a special order request from a local photographer for 3,000 picture frames. Although there is sufficient capacity to fill the order without jeopardizing regular sales, accepting the special order will result in an additional $6,300 in shipping and insurance costs. Real Manufacturing Company wants to break even on the order. What sales price per picture frame is required for the manufacturer to break even on the special order?