Ronald Enterprises Ltd. has estimated the following costs for producing and selling 16,200 units of its product:

Direct materials: $64,800

Direct labour113,400

Variable overhead48,600

Fixed overhead30,000

Variable selling and administrative expenses48,600

Fixed selling and administrative expenses37,500

a) Calculate what price Ronald Enterprises would have to charge in order to produce a before-tax profit equal to 30% of sales if 8,600 units were produced and sold.