Salisbury Company has the capacity to produce 70,000 units of product but is currently selling only 55,000 units at a price of $85 per unit. Variable costs per unit are as follows: Direct Material $ 24, 60 Direct Labor $ 11.35 Variable Moll $ 4.65 Variable selling $ 1.80 The company is interested in using its idle capacity and is seeking orders from foreign customers for which they are to accept a reduced price. Gilbert Corporation has requested to buy 16,000 units (all or nothing) for $60,00 each, Gilbert would like some modifications made that would increase the variable manufacturing costs by $3.00 per unit and would require a one-time investment of $21,000 in special molds that would have no salvage value. Variable selling expenses would also continue. Barry Inc, the new customer, has also expressed an interest in purchasing the product. Barry would like to buy 20,000 units (all or nothing), These units would require no further modification, and there would be no variable selling expenses. Unfortunately, Salisbury cannot sell to both Gilbert and Barry. What is Salisbury's minimum price to accept the offer from the Barry (instead of Gilbert)? (Choose the closest number.)