The cost of operating your business is $22.8 million. Business has been growing and you plan to expand in the next fiscal year. In anticipation of that, you wish to make a sufficient profit this year to be able to pay cash for the expansion, which will cost $4 million. Assuming that annual volume is 335,000 procedures and the collection rate is 80%, what is the minimum price you must charge in order to accumulate the required $4 million in profit?