The Janesky Company has collected data on the manufacture of 3,642 robot grippers last month. The breakdown of total costs is shown below. They now need to plan for future months.

Units sold last month	3,642
Direct materials	$448,434
Direct labor	$185,609
Manufacturing variable overhead	$185,215
Selling and administrative costs	$138,010

What would be the break even price to produce and sell 7,523 units in the coming month?

The answer is 243.29, but not sure how this answer was derived