The following problem will be used for the next question, please take note of the given. Carbon Computers makes 5,200 units of a circuit board with the following cost per unit: Direct Material 53 Direct Labor 61 The Total Fixed Cost for circuit boards in 451,328. Polar Electronics offers to supply 5,200 units of the circuit board for $120. If Carbon Computers buys from Polar, fixed cost per unit will decrease by 20%. What is the maximum selling price for Polar, for the offer to be acceptable? (The final answer should be in 2 decimal places. Use proper rounding off rules. No need to put '$' in the answer box.)