Special Order Award Plus Co. manufactures medals for winners of athletic events and other contests. Its manufacturing plant has the capacity to produce 10,000 medals each month; currently monthly production is 7500 medals. The company normally charges $225 per medal. Variable costs and fixed costs for the current activity level of 75% follow:

capacity 10,000 per month

current production 7,500

Price $225 per medal

special order 2,500 medals

proposed price $115 per medal

no variable mktg cost

Current Product Costs

Variable costs

Manufacturing

Labor $375,000

Material $300,000

Marketing $187,500

Total Variable $862,500

Fixed Costs

Manufacturing $275,000

Marketing $225,000

Total Fixed Cost $500,000

TOTAL COSTS $1,362,500

Award Plus has just received a special one time order for 2500 medals at $115 per medal.

Question 3: What is the breakeven selling price per unit for the special sales order, rounded to 2 decimal places.