The Janesky Company has collected data on the manufacture of 8,690 robot grippers last month. The breakdown of total costs is shown below. They now need to plan for future months. Units sold last month 8,690 Direct materials $301,301 Direct labor $212,097 Manufacturing variable overhead $116,896 Selling and administrative costs $143,251 What would be the break even price to produce and sell 5,591 units in the coming month?