Shamrock shucks and packs oysters and sells them on a wholesale basis to fine restaurants across the province. The income statement for last year follows:

Revenue (2,000 cases)					$216,000
Expenses:
	Wages for pickers, shuckers, and packers		$110,000
	Packing materials		22,000
	Rent and insurance		24,000
	Administration and selling		48,000
					204,000
Pretax Income					$12,000

Pickers, shuckers, and packers are employed on an hourly basis and can be laid off whenever necessary. Salespeople merely deliver the product and so are paid on a salaried basis.

Linda Hanson, manager of Shamrock, believes that a price increase of 10% would result in a 15% decrease in sales.

The Rake and Tongs Restaurant is providing dinner for a meeting of the Pickers, Shuckers, and Packers Union in Prince Edward Island. Rake and Tongs offered to pay Shamrock $71 a case for 300 cases of oysters. This sale would not affect Shamrocks regular sales.

1. Ignoring the Rake and Tongs offer, estimate the profit-maximizing price for Shamrock.

2. Assuming that Linda is not willing to lose money on the Rake and Tongs order, what is the minimum price that she should accept for the special order?