The Bogart Company produces 6,000 units of item SLM 46 annually at a total cost of $240,000.

Direct materials	$	24,000
Direct labor		66,000
Variable overhead		54,000
Fixed overhead		96,000
Total	$	240,000

The Conner Company has offered to supply all 6,000 units of SLM 46 per year for $35 per unit. If Bogart accepts the offer, $8 per unit of the fixed overhead would be saved. In addition, some of Bogart's leased facilities could be vacated, reducing lease payments by $96,000 per year. At what price would Bogart be indifferent to Conner's offer?