The CFO of MetalCo prepares a bid for a large special order of part A115 to be produced next month. She wants to know the lowest price she could quote and still break even (i.e. make exactly zero profit). MetalCo recently lost a major customer and expects to have a lot of unused capacity in the foreseeable future. Nevertheless, top management made a strategic decision not to lay off any production workers because of their unique training and commitment to corporate culture. The following information on A115 is available:

	A115
Average sales price	122
Direct labor	16
Direct material	29
Allocation of variable overhead	5
Allocation of fixed overhead	53

What is the minimum price per unit the CFO needs to bid to make exactly zero profit on the special order of A115?

Enter your answer as a number rounded to two decimal points, e.g., 3.14, 25.70, 100.00, 1540.99. Do not enter any letters, unit symbols (such as %), commas, or other non-numerical characters!