Spirit Manufacturing is a division of Cullumber Communications, Inc. Spirit produces cell phones and sells these phones to other communication companies, as well as to Cullumber. Recently, the vice president of marketing for Cullumber approached Spirit with a request to make 16,800 units of a special cell phone that could be used anywhere in the world. The following information is available regarding the Spirit division:

Selling price of regular cell phone		$84
Variable cost of regular cell phone		42
Additional variable cost of special cell phone		30

The marketing vice president offers to pay Spirit $148 per phone. Spirit has no available capacity and would have to forgo sales of 24,800 phones to existing customers to meet this request. Calculate the minimum transfer price.