The Janesky Company has collected data on the manufacture of 7,844 robot grippers last month. The breakdown of total costs is shown below. They now need to plan for future months.

Units sold last month	7,844
Direct materials	$344,763
Direct labor	$128,371
Manufacturing variable overhead	$176,873
Selling and administrative costs	$122,962

What would be the break even price to produce and sell 3,444 units in the coming month?